Consecuencias del valor razonable al implementar las NIIF en los indicadores financieros del sector cooperativo de Boyacá. Estudio de casos

The main goal of this article is to present the result to evaluate how the financial conditions of the cooperatives in Boyacá (Colombia), were concerned by the transition of accounting system model, influenced by the model defined by the decree 2649 ruled by the principles of accounting generally ac...