2306-9155
2306-9155
S2306-91552021000100152
Cuba
Cuba
00
06
2021
00
06
2021
15
1
152
177
[
2006
]
[
2019
]
[
1963
9
3
3
]
[
2016
]
[
2009
Cuba
]
[
2018
2
1
1
51-62
]
[
2019
]
[
2017
]
[
2020
]
[
2011
]
[
2016
]
[
2011
]
[
International Financial Reporting Standards (IFRS) Foundation
2020
]
[
KPMG
2019
]
[
Ministerio de Finanzas y Precios (MFP)
2005
]
[
2014
]
[
Naciones Unidas
2004
]
[
2018
2
2
2
88-96
]
[
Ernst & Young
2019
]
[
Partido Comunista de Cuba
2016
]
[
Partido Comunista de Cuba
2016
]
[
2018
1
1
15-35
]
[
2019
]
[
2017
]
[
2018
2
1
1
139-55
]
[
2016
39
39
103-17
]
[
2015
2
3
3
279-82
]
[
2017
]