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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), pp. 48–63. doi:10.61236/utciencia.v12i2.1079.