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://ijafame.org/index.php/ijafame/article/view/1763. Acesso em: 13 sept. 2026.