Franco Concha, P., Chang, M., Alegría, P., Yáñez, D. and Cacela, J. (1) “Effects of change in the treatment of exchange differences: accounting and financial impact”, Journal of Business, Universidad del Pacífico (Lima, Peru), 4(1), pp. 2-23. doi: https://doi.org/10.21678/jb.2012.55.