POON, Wing W. An Update on the Possible Incorporation of IFRS into the U.S. Financial Reporting System. Journal of Business & Economics Research, [S. l.], v. 14, n. 1, 2016. Disponível em: https://journals.klalliance.org/index.php/JBER/article/view/193. Acesso em: 25 sep. 2025.