BENMOUMEN, Kaoutar; CHARBA, Abdelkader. Valorisation du Capital Immatériel sous IAS/IFRS: Défis Comptables et Perspectives. International Journal of Accounting Finance Auditing Management and Economics, [S. l.], v. 6, n. 2, p. 554–579, 2025. Disponível em: https://revue.ijafame.com/index.php/home/article/view/1712. Acesso em: 26 oct. 2026.