Franco Concha, P., M. Chang, P. Alegría, D. Yáñez, and J. Cacela. “Effects of Change in the Treatment of Exchange Differences: Accounting and Financial Impact”. Journal of Business, Universidad Del Pacífico (Lima, Peru), Vol. 4, no. 1, 1, pp. 2-23, doi:https://doi.org/10.21678/jb.2012.55.