OSORIO AGUDELO, J. A.; AGUDELO HERNÁNDEZ, D. M.; HERNÁNDEZ GIL, A. M.; ALZATE CASTRO, W. A. Contingent variables in the implementation process of IFRS: Comparative analysis between the public and private sector in Colombia. Contaduría Universidad de Antioquia, [S. l.], n. 71, p. 129–148, 2018. DOI: 10.17533/udea.rc.332826. Disponível em: https://revistas.udea.edu.co/index.php/cont/article/view/332826. Acesso em: 22 jan. 2025.