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Patiño-Jacinto, Ruth Alejandra and Vásquez-Quevedo, Noemí Las características de los subsistemas contables de Colombia y México ante la convergencia a Normas Internacionales de Información Financiera. Cuad. Contab., Dic 2013, vol.14, no.spe36, p.1009-1043. ISSN 0123-1472

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