MANYA, Marlon; GONZÁLEZ-RABANAL, Miryam C. Application of IFRS 9 Financial Instruments and the Exposure to Credit Risk (Case Study in Ecuador). Ilomata International Journal of Tax and Accounting, [S. l.], v. 4, n. 2, p. 324–340, 2023. DOI: 10.52728/ijtc.v4i2.723. Disponível em: https://ilomata.org/index.php/ijtc/article/view/723. Acesso em: 20 mar. 2026.