GUPTA, M. K. The strategic convergence: a comprehensive analysis of the evolution of Indian Accounting Standards (Ind AS) and its legal and financial implications. Journal of Advanced Education and Sciences, [S. l.], v. 2, n. 3, p. 53–59, 2022. DOI: 10.64171/JAES.2.3.53-59. Disponível em: https://www.dzarc.com/education/article/view/693. Acesso em: 12 sep. 2025.