Khan, M. H. “A COMPARATIVE ANALYSIS OF GAAP (USA) AND IFRS (EUROPE): EVALUATING THE NEED GLOBAL ACCOUNTING STANDARDS (GAS)”. The Journal of Contemporary Issues in Business and Government, vol. 31, no. 2, May 2025, pp. 23-35, https://cibgp.com/au/index.php/1323-6903/article/view/2867.