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Brasil
Revista Contabilidade & Finanças (1519-7077)
El proceso de armonización contable en latinoamérica: camino hacia las normas internacionales

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2014 Cuadernos de Contabilidad Gracia-Sarubbi, Fernando Evolução do processo de harmonização contábil na Espanha e no Brasil no período 1973-2013
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