JUANA DEWI MAHARANI; DESY SARINA BR BARUTU; DINDA RINATA; M. IRVAN AYANG DAHARO; NAINA YULIA HAFNI; MEIGIA NIDYA SARI. Literature Review: Implementation of PSAK 22 Business Combination Accounting on Financial Performance of Companies in Indonesia. International Journal of Economic Research and Financial Accounting (IJERFA), [S. l.], v. 3, n. 2, 2025. DOI: 10.55227/ijerfa.v3i2.280. Disponível em: https://ijerfa.afdifaljournal.com/index.php/ijerfa/article/view/280. Acesso em: 17 apr. 2026.