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Colombia - Report on the Observance of Standards and Codes on Accounting and Auditing (Inglés)

This report updates progress since the previous Report on the Observance of Standards and Codes (ROSC) accounting and auditing (A and A) of 2003 and comes at an opportune moment given the Government of Colombia’s strategy to improve the competitiveness of the private sector and support smaller enterprises that are central to achieving sustainable growth and employment. This report provides an assessment of Colombia's requirements, practices, and institutions...
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