WINDA UTAMI BR SIBURIAN; RAHELSA OCTAVIANA; AUNA SYAFITRI; SRI MIRANTY SIREGAR; ABEL DESIYANTI MANIK; MEIGIA NIDYA SARI. Study Literature Review Implementation of PSAK 22 Challenges and Opportunities for Indonesian Companies. International Journal of Economic Research and Financial Accounting (IJERFA), [S. l.], v. 3, n. 2, 2025. DOI: 10.55227/ijerfa.v3i2.284. Disponível em: https://ijerfa.afdifaljournal.com/index.php/ijerfa/article/view/284. Acesso em: 17 apr. 2026.