Olusegun, Akinola, Akinwumi, and Efuntade, Alani Olusegun. “International Accounting Standards Board Conceptual Framework: A Brief Review”. Modern Perspectives in Economics, Business and Management Vol. 7 (August 26, 2021): 8–13. Accessed June 4, 2026. https://stm.bookpi.org/MPEBM-V7/article/view/3618.