FRANCO CONCHA, Pedro; CHANG, Melissa; ALEGRÍA, Pedro; YÁÑEZ, Daniel; CACELA, Javier. Effects of change in the treatment of exchange differences: accounting and financial impact. Journal of Business, Universidad del Pacífico (Lima, Peru), [S. l.], v. 4, n. 1, p. 2–23, 2012. DOI: 10.21678/jb.2012.55. Disponível em: https://revistas.up.edu.pe/business/article/view/55. Acesso em: 27 oct. 2026.