QUIÑONEZ ALVARADO, Erika Sonia; MARIANA DE JESÚS LOZANO ROBLES, Mariana de Jesús Lozano Robles; JOSÉ LUIS ROMERO VILLAGRÁN, José Luis Romero Villagrán. International Financial Reporting Standards (IFRS 9), measurement and classification of financial instruments. Revista Publicando, "Quito, EC", v. 8, n. 31, p. 194–206, 2021. DOI: 10.51528/rp.vol8.id2244. Disponível em: https://www.revistapublicando.org/revista/index.php/crv/article/view/2244. Acesso em: 25 oct. 2026.