RUPAM OJHA. CONVERGENCE TO IFRS IN INDIA : BENEFITS COMPARED TO GAAP. International Educational Applied Scientific Research Journal, [S. l.], v. 6, n. 1, 2023. Disponível em: https://ieasrj.com/journals/index.php/ieasrj/article/view/232. Acesso em: 26 aug. 2026.