Impact of the convergence process of the NIIF in the companies of the department of Boyacá period 2014-2016. In Vestigium Ire [Internet]. 2018 Sep. 13 [cited 2026 Jul. 18];11(2):132-43. Available from: https://revistas.santototunja.edu.co/index.php/ivestigium/article/view/1554