RAFAY, Abdul; HASSAN, M. Kabir. IAS-19 and The Challenges of Comparability: Multinational Pension Disclosures Across IFRS and US GAAP. Asian Academy of Management Journal of Accounting and Finance, [S. l.], v. 22, n. 1, p. 37–90, 2026. DOI: 10.21315/aamjaf2026.22.1.2. Disponível em: https://ejournal.usm.my/aamjaf/article/view/aamjaf_vol22-no1-2026_2.. Acesso em: 27 jul. 2026.