2215-910X
2215-910X
S2215-910X2020000200149
10.14349/sumneg/2020.v11.n25.a6
Colombia
Colombia
Colombia
00
12
2020
00
12
2020
11
25
149
157
[
2017
262
262
780-91
]
[
1997
21
11-12
11-12
1721-42
]
[
2019
148
522-31
]
[
2019
40
1-14
]
[
2011
24
42
42
73-100
]
[
2014
]
[
2018
18
2
2
69-83
]
[
Circulares externas 003 de 2013 y 006 de
2014
]
[
Circular Básica Contable y Financiera 004 de
2008
]
[
2018
]
[
2006
]
[
2019
133
180-94
]
[
2009
565
]
[
2019
]
[
2004
]
[
2003
9
3
3
299-314
]
[
2019
120
106-17
]
[
2014
315
76-7
]
[
2019
104
21-38
]
[
1972
135
3
3
370-84
]
[
2010
16
191-222
]
[
R Core Team
2020
]
[
2013
29
416-27
]
[
2012
11
20
20
105-14
]
[
2018
47
105-19
]
[
2017
7
5
5
781-94
]