Lobo Marioti, Javier Eduardo Impacto no capital próprio do processo de convergência para as IFRS e as IPSAS: Convergência na Colômbia Lobo Marioti, Javier Eduardo Auswirkungen des Konvergenzprozesses zu IFRS und IPSAS auf das Eigenkapital: Konvergenz in Kolumbien Lobo Marioti, Javier Eduardo Equity Impact of the Convergence Process to IFRS and IPSASs: Convergence in Colombia