1665-5346
1665-5346
S1665-53462024000400009
10.21919/remef.v19i4.1128
Colombia
00
12
2024
00
12
2024
19
4
[
2022
]
[
2022
1-36
]
[
2011
14
11-23
]
[
2007
22
1
1
1-28
]
[
2003
41
1
1
47-63
]
[
2021
15
]
[
2014
26
2
2
91-116
]
[
2006
47
4
4
493-523
]
[
2020
54
3
3
803-50
]
[
2018
30
3
3
187-209
]
[
2013
29
2
2
232-42
]
[
2020
38
2
2
278-93
]
[
2005
1-12
]
[
2018
19
2
2
74-91
]
[
2021
61
1
1
1139-79
]
[
2014
7881
May
May
1857-7881
]
[
2014
54
3
3
753-78
]
[
2007
Primera
]
[
2006
Primera
1-22
]
[
2018
37
2
2
]
[
2022
1-32
]
[
2019
34
1-11
]
[
2020
46
April 2019
April 2019
]
[
1994
8th
]
[
2022
46
]
[
International Accounting Standars Board
2018
62
]
[
2018
Third
]
[
2022
37
1
1
259-92
]
[
2015
17
4
4
70-120
]
[
2017
14
1
1
]
[
1991
5
4
4
69-78
]
[
2005
16
38
38
47-56
]
[
2012
20
1-28
]
[
2018
8-10
]
[
2023
53
September
September
]
[
1997
2
1
1
89-114
]
[
2021
11
2
2
349-69
]
[
2016
61
4
4
682-704
]
[
2022
]
[
2014
59
4
4
39-70
]
[
2010
1-416
]
[
1977
]
[
2017
19
19
43-65
]
[
2016
26
275-305
]
[
2014
1-40
]
[
2010
85
4
4
1441-71
]
[
2012
57
2
2
185-200
]