RUHUPATTY, LeRoy Tim.
 Harmonization of AASB 1010/AAS 10 Revaluation of Non-Current Assets” With AIS 16 ‘Property, Plants, and Equipment’ and the Perception of Likely Affected Parties.
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ISSN 1412-0070. Available at: &lt;<a href="https://ejournal.unklab.ac.id/index.php/jbe/article/view/123" target="_new">https://ejournal.unklab.ac.id/index.php/jbe/article/view/123</a>&gt;. Date accessed: 04 oct. 2025.