Rendón Alvarez, B., Montaño Orozco, E., & Gaitán León, G. (2014). International Financial Reporting Standards IFRS and Their Impact on Cooperatives in Colombia by December 31, 2011. Cuadernos De Administración, 29(50), 176–185. https://doi.org/10.25100/cdea.v29i50.53