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pro vyhledávání: '"Nora Elvira Hernández Montoya"'
Autor:
Diana Sirley Tabares Higuita, Martha Cecilia Álvarez Osorio, Nora Elvira Hernández Montoya, Lina María Muñoz Osorio
Publikováno v:
Harvard Deusto Business Research, Vol 6, Iss 3, Pp 153-163 (2017)
With the implementation of the International Financial Reporting Standards (IFRS), the product of the convergence process towards international standards in Colombia, differences between the accounting and financial information and the tax base or fi