Rodríguez-Cañas, Gonzalo A. “Integrated Application of IAS 38 and IAS 39 in the Recognition and Subsequent Measurement of Intangibles for SMEs in Colombia”. Mundo FESC Journal 15, no. 31 (January 1, 2025): 08–26. Accessed November 13, 2026. https://fesc.edu.co/Revistas/OJS/index.php/mundofesc/article/view/1832.