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, [S. l.], v. 12, n. 2, p. 48–63, 2025. DOI: 10.61236/utciencia.v12i2.1079. Disponível em: https://investigacion.utc.edu.ec/index.php/utciencia/article/view/1079. Acesso em: 5 jun. 2026.