Ramadhani, Saskia, and Rahmat Yuliansyah. “Accounting Recognition of Historical Assets and Its Implications for the Presentation of Financial Statements”. Journal of Public Auditing and Financial Management 4, no. 1 (February 14, 2024): 43-52. Accessed October 20, 2025. https://ejournal.imperiuminstitute.org/index.php/JPAFM/article/view/1634.