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