“The Managerial Role Based in Financial Reports under the IFRS - Pymes Case”. Revista "Boletín el Conuco" 2, no. 2 (September 17, 2020): 6–13. Accessed March 7, 2026. https://ojsunillanos.dev5.metabiblioteca.com.co/index.php/conuco/article/view/256.