AIGERIM SAIDULLA ABDULLAKYZY; ALIYA MIYAZHDENOVA NURGALIYEVA. The procedure for creating provisions in accordance with IFRS 9 in second-tier banks of Kazakhstan. Scientific Research and Experimental Development, [S. l.], n. 8, 2024. Disponível em: https://ojs.publisher.agency/index.php/SRED/article/view/4669. Acesso em: 9 may. 2026.