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 27 de enero de 2026];360:1194-211. Disponible en: https://produccioncientifica.luz.edu.ve/index.php/opcion/article/view/31762