1. ACCA Global. When does debt seem to be equity?. Retrieved from https://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/strategic-business-reporting/technical-articles/debt-equity.html.
2. Accounting and Corporate Regulatory Authority. (2023a). SFRS (I) 1-32 Financial instruments: Presentation. Retrieved from https://www.acra.gov.sg/accountancy/accounting-standards.
3. Accounting and Corporate Regulatory Authority. (2023b). SFRS(I) 7 Financial instruments: Disclosures. Retrieved from https://www.acra.gov.sg/accountancy/accounting-standards.
4. Accounting and Corporate Regulatory Authority. (2023c). SFRS(I) 9 Financial instruments. Retrieved from https://www.acra.gov.sg/accountancy/accounting-standards.
5. Accounting education literature review (2022);Apostolou;Journal of Accounting Education,2023