MANDANG, Daniela Ribka Frida; POPUTRA, Agus; KALALO, Meily. PERBANDINGAN PENERAPAN SAK-ETAP DAN PSAK 50 DAN 55 ATAS PENURUNAN NILAI (IMPAIRMENT) PIUTANG PADA PT. BPR MILLENIA. GOING CONCERN : JURNAL RISET AKUNTANSI, [S. l.], v. 11, n. 1, 2016. Disponível em: https://ejournal.unsrat.ac.id/v3/index.php/gc/article/view/10553. Acesso em: 24 jan. 2026.