2025. Impact of International Accounting Standard (IAS) 16 on Financial Information: A Conceptual Analysis in the Ecuadorian Context. Revista UTCiencia: i-ISSN: 1390-6909. e-ISSN: 2602-8263. 12, 2 (May 2025), 48–63. DOI:https://doi.org/10.61236/utciencia.v12i2.1079.