Paredes Cruz RE, Vasconez Fuentes JL, Castellano Montiel AG, Tanqueño Colcha OP. Cost in the implementation of the international standard of financial information of income tax in SMEs . CCD [Internet]. 2023Feb.6 [cited 2026Jul.12];6(1.2):134-46. Available from: https://doi.org/10.33262/concienciadigital.v6i1.2.2495