Elfred Ríos Flores; Hugo Alvarado Rios; Sunil Guardia Salas; Miguel Angulo Cárdenas; Katherine Elisa Pimentel Dionicio; Jeremías Allpas Rodríguez; Julio Arévalo Reátegui. Non-Deductible Expenses of MSEs and Their Relationship With International Accounting Standard IAS 12 in the City of Huanuco – Peru. Migrat. Lett. 2023, 20, 53-67.