Valle Larrea, Carlos2019-03-252019-03-252014http://revistas.pucp.edu.pe/index.php/revistalidera/article/view/14740/15325No presenta resumenapplication/pdfspainfo:eu-repo/semantics/openAccesshttp://creativecommons.org/licenses/by/4.0La NIIF 14: una norma contable de transiciĆ³ninfo:eu-repo/semantics/articlehttps://purl.org/pe-repo/ocde/ford#5.02.04