Yangali Vicente, J. S. and Quiròz Juarez, V. S. (2018) “Valuation of intellectual capital, its accounting and presentation as an intangible asset in the financial statements: Valuation of intellectual capital, its accounting and presentation as an intangible asset in the financial statements”, INNOVA Reseach Journal, 3(11), pp. 35–61. doi: 10.33890/innova.v3.n11.2018.889.