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    • Limitantes en la implementación de la NIIF para Pymes en Colombia 

      Pérez Lotero, Yeison Andrés (Ciencias Económicas y Administrativas - Contaduría pública, 2015-11-12)
      This review article focuses on finding the characteristics and limitations of the benefits of the implementation of international accounting standards within SMEs, based in turn on concepts of international accounting and ...