Enjelina, Enjelina Simarmata, Nadia Marintan Sirait, Daniel Partogi Simanjuntak, Dwiky Emanuel Tampubolon, and Hicca Maria Gandi Putri Aruan. 2026. “Accounting Recognition and Measurement Theory: A Conceptual and Empirical Comparison of Historical Cost and Fair Value”. Golden Ratio of Data in Summary 6 (3):957-70. https://doi.org/10.52970/grdis.v6i3.2417.