0121-6805
0121-6805
S0121-68052022000200115
10.18359/rfce.6435
Colombia
Colombia
Colombia
00
12
2022
00
12
2022
30
2
115
138
[
2002
]
[
2015
20
195-218
]
[
2012
9
9
52-70
]
[
2013
66-7
]
[
2016
35
4
4
331-51
]
[
1995
50
2
2
609-31
]
[
2009
]
[
2005
13
1
1
1-17
]
[
2010
9
9
179-200
]
[
2016
59
3
3
273-83
]
[
]
[
2005
46
46
169-94
]
[
2021
22
22
]
[
2018
10
5
5
1-19
]
[
2017
]
[
2019
64
3
3
1-20
]
[
2006
1
1
8-15
]
[
2011
86
6
6
1969-94
]
[
2015
16
40
40
73-109
]
[
2011
138-43
]
[
2013
14
36
36
971-1007
]
[
2020
31
83
83
244-61
]
[
2018
22
22
123-42
]
[
2017
22
2
2
839-72
]
[
1982
92
92
630-53
]
[
2019
555-68
]
[
1993
3
2
2
73-9
]
[
2019
México
]
[
2017
7
1
1
241-8
]
[
IFRS Foundation
2007
]
[
2017
4
2
2
62-9
]
[
2011
12
3
3
277-85
]
[
2012
87
1
1
1-33
]
[
2002
4
4
167-79
]
[
2011
8
8
26-43
]
[
2011
14
1
1
59-85
]
[
2019
4
2
2
71-82
]
[
2016
4
13
13
162-72
]
[
2016
1
3
3
144-55
]
[
2017
14
01
01
99-121
]
[
2013
835-50
]
[
2015
31
31
766-74
]
[
2017
12
23
23
22-37
]
[
2007
8
14
14
111-36
]
[
2019
6
2
2
110-7
]
[
2018
25
4
4
690-703
]
[
2016
85
85
243-76
]