AGREDA MORENO, E. J. Financial Reporting Standards Legal nature and rules for their interpretation in Colombia. Cuadernos de Administración, [S. l.], v. 35, n. 65, 2019. DOI: 10.25100/cdea.v35i65.7737. Disponível em: https://cuadernosdeadministracion.univalle.edu.co/index.php/cuadernos_de_administracion/article/view/7737. Acesso em: 16 may. 2022.