2073-6061
2073-6061
S2073-60612023000200009
Cuba
Cuba
00
12
2023
00
12
2023
17
2
[
2003
65
65
38-41
]
[
2003
663
663
]
[
2007
15
44
44
109-35
]
[
2011
14
2
2
87-113
]
[
2018
47
2
2
157-80
]
[
2011
]
[
2007
]
[
2010
]
[
2005
]
[
2008
197
197
58-71
]
[
2014
11
2
2
75-89
]
[
2014
15
1641-6
]
[
2021
6
6
6
201-4
]
[
2022
17
4
4
256-98
]
[
2018
2
1
1
51-62
]
[
2019
]
[
2010
219
219
40-51
]
[
2006
682
682
25-37
]
[
2005
114
114
52-6
]
[
2006
16
2
2
63-77
]
[
2017
8
10
10
119-31
]
[
2021
13
3
3
100-9
]
[
2007
579-98
]
[
IFRS Foundation
2021
A2011-29
]
[
IFRS Foundation
2021
C2479-515
]
[
2007
5
510
510
15-22
]
[
2010
1
1
1
14-38
]
[
2007
1
3
3
10-6
]
[
2022
La Habana
]
[
2017
]
[
2015
7
7
127-51
]
[
2004
660
36-40
]
[
2007
185
185
30-45
]
[
2013
13
1
1
27-50
]
[
2019
23
4
4
543-63
]
[
2019
14
3
3
43-64
]
[
2013
]
[
2004
II
357-462
]