FEBRIANI, Karina Nurani; ASTUTI, Elly; YUSDITA, Elana Era. Accounting for digital intangible assets: A systematic review of recognition, measurement, and disclosure challenges. AFRE (Accounting and Financial Review), [S. l.], v. 9, n. 1, p. 48–70, 2026. DOI: 10.26905/afr.v9i1.16803. Disponível em: https://jurnal.unmer.ac.id/index.php/afr/article/view/16803. Acesso em: 24 jun. 2026.