LESTARI , Y. Accounting Theory Structure as A Basis for Developing a Financial Reporting Framework. ProBisnis : Jurnal Manajemen, [S. l.], v. 17, n. 1, p. 585–588, 2026. Disponível em: https://www.ejournal.joninstitute.org/index.php/ProBisnis/article/view/1479. Acesso em: 13 may. 2026.