0124-8693
0124-8693
S0124-86932021000200309
10.22267/rtend.212202.178
Colombia
Colombia
Colombia
01
07
2021
01
07
2021
22
2
309
330
[
2010
6
10-11
10-11
95-01
]
[
2007
8
1
1
52-75
]
[
2001
2
3
3
204-14
]
[
2003
45
45
57-79
]
[
2006
]
[
2002
18
2-3
2-3
157-76
]
[
2008
13
13
55-70
]
[
2002
4ª ed
]
[
2005
6
2
2
159-76
]
[
2012
60-83
]
[
2005
3ª ed
]
[
2018
93
93
85-113
]
[
Decreto 2650 de 1993
1993
,
]
[
2001
]
[
1997
30
3
3
366-73
]
[
2018
127
90-115
]
[
2001
203
203
45-58
]
[
2015
]
[
2018
26
4
4
593-8
]
[
1994
]
[
2008
]
[
2017
6
1
1
3-16
]
[
2013
14
4
4
547-63
]
[
2016
17
3
3
457-70
]
[
IFRS Foundation
2019
]
[
1967
]
[
2016
21
21
101-28
]
[
2008
9
4
4
609-38
]
[
2019
10
2
2
309-39
]
[
2008
94
59-79
]
[
2002
]
[
2004
66
4
4
711-47
]
[
2007
8
4
4
595-609
]
[
2003
65
1
1
155-233
]
[
2013
]
[
2018
19
2
2
407-52
]
[
2015
33
33
227-52
]
[
2008
76
1-24
]
[
2019
18
1
1
61-72
]
[
2013
17
6
6
873-901
]
[
1996
]
[
2007
]
[
2007
b
317-38
]
[
2015
]
[
1998
]
[
2002
3
3
3
323-36
]
[
2014
10
5
5
897-921
]
[
2013
9
9
74-100
]
[
1776
]
[
2011
12
4
4
531-51
]
[
2015
16
1
1
31-44
]
[
2015
16
1
1
31-44
]
[
2013
21
103
103
69-80
]
[
2014
22
105
105
17-29
]
[
2009
15
1
1
63-9
]
[
2011
4-5
6-7
6-7
47-68
]