IFRS recognition: intellectual capital in the context of higher education institutions. Revista "Boletín el Conuco", [S. l.], v. 4, n. 1, 2022. DOI: 10.22579/2619-614X.817. Disponível em: https://ojs-unillanos-prueba.metarevistas.org/index.php/conuco/article/view/817. Acesso em: 14 sep. 2026.