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Castaño-Rios, Carlos Eduardo, Zamarra-Londoño, Julián Esteban and Correa-García, Jaime Andrés Efectos financieros en una cooperativa colombiana por la implementación de estándares internacionales de información financiera para las pyme en su balance de apertura. Cuad. Contab., Dic 2014, vol.15, no.38, p.427-458. ISSN 0123-1472

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