SUHENDRA, Maman; NUGRAHANTO, Arif. Delegated but Not Discharged: Prudential Recognition and the Contingent Liability of Delegated PPP Infrastructure Guarantees in Indonesia. Ilomata International Journal of Tax and Accounting, [S. l.], v. 7, n. 4, p. 1–13, 2026. DOI: 10.61194/ijtc.v7i4.2842. Disponível em: https://ilomata.org/index.php/ijtc/article/view/2842. Acesso em: 2 nov. 2026.