Alaa Mohammed Oubaid JAA-AADKJM. The relationship between financial reporting on impairment of assets’ value and accounting. Opción [Internet]. 24 de abril de 2020 [citado 3 de agosto de 2025];360:1194-211. Disponible en: http://www.produccioncientifica.luz.edu.ve/index.php/opcion/article/view/31762