1.
Delgado GarcĂ­a AE. IFRS S1 and S2 and the Erosion of Financial Comparability: A Critical Analysis from the Perspective of the IASB Conceptual Framework. business [Internet]. 2026 Jul. 31 [cited 2026 Oct. 27];17(2). Available from: https://revistas.up.edu.pe/business/article/view/2996