Salas Avila J, Vilchez Olivares P, Curvelo Hassan JO. Clarity and quality of explanatory notes in financial statements under IFRS. A study of Gaps Expectation gaps for accounting standards (IAS 2, IAS 16, IAS 37 and IAS 38). Quipukamayoc [Internet]. 2018 Feb. 12 [cited 2024 Aug. 17];25(49):27-40. Available from: https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/14277