IFRS S1 and S2 and the Erosion of Financial Comparability: A Critical Analysis from the Perspective of the IASB Conceptual Framework. Journal of Business, Universidad del Pacífico (Lima, Peru), [S. l.], v. 17, n. 2, 2026. DOI: 10.21678/jb.2026.2996. Disponível em: https://revistas.up.edu.pe/business/article/view/2996. Acesso em: 26 aug. 2026.