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The discussion about international the countable standards has been framed in a series of factors like are the positions to favor and against, or the realities that live the countries like Colombia, very different from which lives the countries with greater levels on economic development. At the moment the accounting is used like administrative tool of
Castillo Bernal, Leslie +3 more
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Castillo Bernal, Leslie +3 more
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Entorno para la implementación de las normas internacionales de contabilidad en Colombia
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La capitalización de los bancos centrales y las normas internacionales de contabilidad [PDF]
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