A. González León and Z. Ortega de Villalobos, “Intellectual capital and IAS 38: the binomial favored the valuation of the company”., Teor. Enfoques. Apl. Cienc. Soc., vol. 3, no. 6, pp. 41–54, Jun. 2011, Accessed: Oct. 05, 2026. Available: https://mail.revistas.uclave.org/index.php/teacs/article/view/1715