AQILAH, H. PREPARING CONSOLIDATED FINANCIAL STATEMENTS : A LITERATURE STUDY. International Journal of Asia Pasific Collaboration, [S. l.], v. 1, n. 4, p. 20–26, 2023. Disponível em: https://ijap.hidayahinstitute.co.id/IJAPC/article/view/39. Acesso em: 2 may. 2026.