ENCALADA ENCARNACIÓN, V. R.; RUIZ QUESADA, S. C.; MERCHÁN, O. M. E. Theoretical analysis of the IFRS convergence process for SMEs and its basic functions for the Ecuadorian accounting system. Escritos Contables y de Administración, [S. l.], v. 10, n. 2, p. 87–109, 2019. DOI: 10.52292/j.eca.2019.1538. Disponível em: https://revistas.uns.edu.ar/eca/article/view/1538. Acesso em: 3 jul. 2024.