Sarmah, Porag. “Re-Shaping Presentation of Financial Statements – IASB’s Exposure Draft on General Presentation and Disclosure”. International Journal of Psychosocial Rehabilitation 24, no. 8 (October 31, 2020): 10455–10467. Accessed August 1, 2026. https://www.psychosocial.com/index.php/ijpr/article/view/11774.