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. London, UK, 20(S7), pp. 53–67. doi: 10.59670/ml.v20iS7.4278.