QUIROZ PEÑA, J. I. Evaluation of the accounting treatment under IAS 16 and its impact on photovoltaic generation projects for industrial energy optimization. Investigación Tecnológica IST Central Técnico, [S. l.], v. 8, n. 1, p. 51–69, 2026. Disponível em: https://www.investigacionistct.ec/ojs/index.php/investigacion_tecnologica/article/view/211. Acesso em: 14 nov. 2026.