Rodríguez Rodríguez, N. A., Neiva Ardila, J. F., & Páez Duarte, J. C. J. (2016). Does the International Financial Reporting Standard –IFRS– coincide with the approach of the current context of Colombia?. Revista Activos, 13(25), 187-202. https://doi.org/10.15332/s0124-5805.2015.0025.07