Encalada Encarnación, V.R., Ruiz Quesada, S.C. and Merchán, O.M.E. 2019. Theoretical analysis of the IFRS convergence process for SMEs and its basic functions for the Ecuadorian accounting system. Escritos Contables y de Administración. 10, 2 (Dec. 2019), 87–109. DOI:https://doi.org/10.52292/j.eca.2019.1538.