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://ojsunillanos.dev5.metabiblioteca.com.co/index.php/conuco/article/view/817. Acesso em: 7 mar. 2026.