“Consequences of fair value when implementing ifrs in the financial indicators of the cooperative sector in Boyacá. Case studies” (2021) Revista cientifica In Vestigium Ire, 14(2), pp. 15–39. Available at: https://revistas.santototunja.edu.co/index.php/ivestigium/article/view/2232 (Accessed: 3 September 2026).