AHMED, A. A. .; USMAN, Z. . TRIALABILITY AND OBSERVABILITY OF ACCRUAL BASIS INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS IMPLEMENTATION IN NIGERIA. Gusau Journal of Accounting and Finance, [S. l.], v. 4, n. 1, p. 35-53, 2023. DOI: 10.57233/gujaf.v4i1.199. Disponível em: https://journals.gujaf.com.ng/index.php/gujaf/article/view/206. Acesso em: 25 jul. 2026.