Rodríguez-Cañas, G.A. 2025. Integrated Application of IAS 38 and IAS 39 in the recognition and subsequent Measurement of intangibles for SMEs in Colombia. Mundo FESC Journal. 15, 31 (Jan. 2025), 08–26. DOI:https://doi.org/10.61799/2216-0388.1832.