0121-6805

0121-6805

S0121-68052022000200043

10.18359/rfce.6225

Colombia

Colombia

00 12 2022

00 12 2022

30 2 43 58

1993 2 3 3

471-94

2019 18 1 1

112-28

2018 47 4 4

485-506

2018

Bolsa de Comercio de Santiago 2019

Bolsa de Valores de Colombia 2019

2017 25 2 2

101-11

2002 II 96 96

35-53

1993 23 92 92

460-76

Deloitte 2016

2022 14 1 1

229-44

EFRAG 2011

2013 42 159 159

341-69

2018 101 101

836-45

2018 28 4 4

496-511

1980 18 1 1

64-73

1988 24 1 1

1-15

1995 6 1 1

43-68

2012 92 92

113-25

1993 2 3 3

495-530

IASB (International Accounting Standards Board) 2016

2015 a 60 1 1

261-82

2015 b 25 25

21-32

2011 10 3 3

302-17

2017 36 36

75-87

1983 10 3 3

451-79

2016 20 2 2

131-42

MILA 2019

2015 18 1 1

99-113

2018 15 1 1

105-33

2019 78 78

130-45

1995 31 2 2

178-200

2018 13 4 4

978-85

2019 16 3 3

2018 14 3 3

445-83

PWC 2018

2014 17 2 2

212-23

2022 13 3 3

2021 13 9 9

2012 9 2 2

127-46

2020

124-7

1990 2 2-3 2-3

111-30

1991 21 84 84

363-79

1998 28 3 3

189-208

1945 1 6 6

80-3