ERNST & YOUNG CENTROAMÉRICA. IFRS and accounting. Realidad Empresarial, [S. l.], n. 17, p. 7–11, 2024. DOI: 10.51378/reuca.v1i17.8006. Disponível em: https://www.camjol.info/index.php/reuca/article/view/18251. Acesso em: 6 dec. 2025.