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«Incidencia De La Norma Internacional De Contabilidad (NIC) 16 En La información Financiera: Un análisis Conceptual Aplicado Al Contexto Ecuatoriano». Revista UTCiencia: i-ISSN: 1390-6909. e-ISSN: 2602-8263 12, no. 2 (mayo 30, 2025): 48–63. Accedido agosto 6, 2026. https://investigacion.utc.edu.ec/index.php/utciencia/article/view/1079.