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Agreda Moreno EJ. Financial Reporting Standards Legal nature and rules for their interpretation in Colombia. cuad.adm. [Internet]. 2019 Sep. 15 [cited 2024 Nov. 23];35(65). Available from: https://cuadernosdeadministracion.univalle.edu.co/index.php/cuadernos_de_administracion/article/view/7737