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Sumiyana, Sumiyana and Giri, Efraim Ferdinand (2020) KESALAHAN STRUKTURAL PSAK No. 57 Kewajiban Diestimasi, Kewajiban Kontijensi dan Aktiva Kontijensi (Tinjauan dari Penciptaan dan Pendeklarasian). Kajian Akuntansi, 2 (1). pp. 70-78.
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