VELÁSQUEZ GRACIANO, O. D.; PÉREZ MORALES, J. V. Convergence of International Accounting Standards in the Public Sector (IPSAS): A Comparison between Colombian and Chilean Models. Cuadernos de Contabilidad, [S. l.], v. 19, n. 47, p. 24–59, 2018. DOI: 10.11144/Javeriana.cc18-45.cnic. Disponível em: https://revistas.javeriana.edu.co/index.php/cuacont/article/view/24298. Acesso em: 20 may. 2024.