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  <titleInfo>
    <title>Cinco Estados Financieros</title>
  </titleInfo>
  <name type="personal">
    <namePart>Abelardo Aristizábal, José</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">pe</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Armenia</placeTerm>
    </place>
    <publisher>Gráfica Buda</publisher>
    <dateIssued>1996</dateIssued>
    <edition>7a ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">spa</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>262p. ; 17 cm.</extent>
  </physicalDescription>
  <tableOfContents>Fundamentos contables. Nuevo enfoque --  Balance general - Estados de utilidades -- Estado de cambios en el patrimonio -- Estado de cambios en la situación  financiera -- Estado de flujo de efectivo</tableOfContents>
  <subject>
    <topic>Finanzas</topic>
    <topic>Estados Financieros</topic>
  </subject>
  <classification authority="ddc">657.3</classification>
  <identifier type="isbn">958-33-0389-5</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">230201</recordCreationDate>
    <recordChangeDate encoding="iso8601">20240214151618.0</recordChangeDate>
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