Ardiansyah, A., E. Novianti, and W. Pratiwi. “Application Of IFRS 5 And PSAK 58 On Non-Current Assets Held For Sale And Discontinued Operations: A Literature Review”. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, Vol. 14, no. 1, Jan. 2026, pp. 1143–1150, doi:10.37676/ekombis.v14i1.8927.