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Velásquez Graciano, Oscar Darío and Vidal Pérez Morales, José Convergencia a Normas Internacionales de Contabilidad para el Sector Público (Nicsp): comparativo de los modelos de Colombia y Chile. Cuad. Contab., Jun 2018, vol.19, no.47, p.24-59. ISSN 0123-1472

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