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 CASTELLANOS SÁNCHEZ, HEIBERG ANDRÉS. APLICACIÓN CONTABLE DEL VALOR PRESENTE EN EL CONTEXTO VENEZOLANO. Rev.fac.cienc.econ., Jun 2014, vol.22, no.1, p.99-114. ISSN 0121-6805


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 Luciani Toro, Laura Rosa et al. Una aproximación al tratamiento contable de criptomonedas en el marco de las niif. Innovar, Jun 2023, vol.33, no.88, p.51-66. ISSN 0121-5051


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