1.
Laguna Laguna O, Salmerón Delgado W, Espinoza Torres M, Perez L, Sáenz Vanegas F. Adoption of IFRS for SMEs in Nicaraguan companies. Apun. econ.soc. [Internet]. 2020 Dec. 30 [cited 2026 Nov. 10];1(2):59-66. Available from: https://revistas.unanleon.edu.ni/index.php/apunteseconomiaysociedad/article/view/364