Yangali Vicente JS, Quiròz Juarez VS. 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. IRJ [Internet]. 2018Nov.8 [cited 2024May19];3(11):35-61. Available from: https://revistas.uide.edu.ec/index.php/innova/article/view/889