Romero-Meza R, Gutiérrez Caripán S, Osorio Gómez H. IFRS 9 financial instruments: practical application to determine expected loss of financial asset portfolios. CR [Internet]. 2018 Dec. 28 [cited 2025 Aug. 24];16:1-18. Available from: https://capicreview.com/~capicrev/index.php/capicreview/article/view/78