ENCALADA ENCARNACIÓN, V. R. A model proposal based on IFRS SMEs for the improvement of economic and financial management in small enterprises guayaquileñas. Revista Finanzas y Política Económica, [S. l.], v. 14, n. 1, 2022. DOI: 10.14718/revfinanzpolitecon.v14.n1.2022.3. Disponível em: https://revfinypolecon.ucatolica.edu.co/article/view/3878. Acesso em: 18 may. 2024.