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Incidencia de la Norma Internacional de Contabilidad (NIC) 16 en la información financiera: un análisis conceptual aplicado al contexto ecuatoriano. UTCiencia [Internet]. 30 de mayo de 2025 [citado 6 de agosto de 2026];12(2):48-63. Disponible en: https://investigacion.utc.edu.ec/index.php/utciencia/article/view/1079