ARROCHA , O. Global IFRS vs IFRS SMES and its accounting implications in companies in Panama. Revista FAECO Sapiens, [S. l.], v. 6, n. 2, p. 19–32, 2023. DOI: 10.48204/j.faeco.v6n2.a4006. Disponível em: https://revistas.up.ac.pa/index.php/faeco_sapiens/article/view/4006. Acesso em: 12 nov. 2026.