Elfred Ríos Flores, Hugo Alvarado Rios, Sunil Guardia Salas, Miguel Angulo Cárdenas, Katherine Elisa Pimentel Dionicio, Jeremías Allpas Rodríguez and Julio Arévalo Reátegui 2023. Non-Deductible Expenses of MSEs and their Relationship with International Accounting Standard IAS 12 in the city of Huanuco – Peru . Migration Letters. 20, S7 (Oct. 2023), 53–67. DOI:https://doi.org/10.59670/ml.v20iS7.4278.