GOEL, Sandeep. Harmonization Gap in Financial Reporting - A Descriptive Analysis. Indian Journal of Finance, [S. l.], v. 5, n. 7, p. 3–9, 2011. Disponível em: https://www.indianjournalofentrepreneurship.com/index.php/IJF/article/view/72495. Acesso em: 4 dec. 2025.