García Tamayo, G.H., Hernández Arauz, M.A., Rojas Salazar, F.J. and Granda Jaramillo, C.A. 2023. Progress status in the application of IAS 16: a study in the large company of Ecuador. Economy and Politics Journal. 38 (Jul. 2023), 103–127. DOI:https://doi.org/10.25097/rep.n38.2023.06.