Professional judgment in the recognition of deferred tax: A systematic exploratory review under IAS 12. Society & Technology, [S. l.], v. 8, p. 1160–1177, 2025. DOI: 10.51247/st.v8iS3.687. Disponível em: https://institutojubones.edu.ec/ojs/index.php/societec/article/view/687. Acesso em: 24 jun. 2026.