Castillo Saravia, S. M., Hernández Pérez, N. y Iván Guerrero, R. (2022) «Study of the characteristics of section 13 and 17 of IFRS for SMEs in the environment of the bakery and pastry sector of Valledupar», TRANSITARE, 8(2), pp. 44–65. Disponible en: https://transitare.anahuacoaxaca.edu.mx/index.php/Transitare/article/view/156 (Accedido: 1 mayo 2024).