Consequences of fair value when implementing ifrs in the financial indicators of the cooperative sector in Boyacá. Case studies. Revista cientifica In Vestigium Ire, [S. l.], v. 14, n. 2, p. 15–39, 2021. Disponível em: https://revistas.santototunja.edu.co/index.php/ivestigium/article/view/2232. Acesso em: 3 sep. 2026.