1794-4449

S1794-44492019000100075

10.22507/rli.v16n1a10

Colombia

00 06 2019

16 1 75 92

2004 7 8 8

7-22

2005

2014 6 2 2

2001 45 61 61

5-6

2017 35 13 13

Federación de Colegios de Contadores Públicos de Venezuela 2009

2017 35 32 32

2017 11 2 2

2006 2

International Accounting Standards Board 2005

International Accounting Standards Board 2013

2001

Asamblea Nacional. Venezuela

2006

2005 5 10 10

32-52

2017 35 45 45

Universidad de León 2001

378

2001 7 7

117-66

2017 20 20

121-8

2013 4 8 8

129-46

2017 35 41 41

2000