1659-3359 1659-3359 S1659-33592019000100035 10.18845/te.v13i1.4300 Costa Rica 00 04 2019 00 04 2019 13 1 35 52

2007 International Accounting Standard Board 2011 International Federation of Accountants 2011 2009 2010 1985 15 15 449-55 2006