RITONGA, I. T. A Critical Review of Statement of Government Accounting Standard (SGAS) Regarding Accounting for Investment. Journal of Accounting and Investment, [S. l.], v. 22, n. 3, p. 555–564, 2021. DOI: 10.18196/jai.v22i3.12696. Disponível em: https://journal.umy.ac.id/index.php/ai/article/view/12696. Acesso em: 10 may. 2025.