Wiraswati, M.O. et al. 2023. The Preparation of Financial Statements Based on Psak No. 1 Concerning Presentation of Financial Reports At PT DSM Sura-baya. IQTISHADequity jurnal MANAJEMEN. 5, 1 (Jun. 2023), 50–55. DOI:https://doi.org/10.51804/iej.v5i1.11892.