RENDÓN ALVAREZ, B.; MONTAÑO OROZCO, E.; GAITÁN LEÓN, G. International Financial Reporting Standards IFRS and Their Impact on Cooperatives in Colombia by December 31, 2011. Cuadernos de Administración, [S. l.], v. 29, n. 50, p. 176–185, 2014. DOI: 10.25100/cdea.v29i50.53. Disponível em: https://cuadernosdeadministracion.univalle.edu.co/index.php/cuadernos_de_administracion/article/view/53. Acesso em: 7 feb. 2023.