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  <titleInfo>
    <title>Libros y registros contables</title>
  </titleInfo>
  <name type="personal">
    <namePart>Effio Pereda, Fernando</namePart>
    <namePart type="date">1973-</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
    <role>
      <roleTerm type="text">autor</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Garcia Quispe, José Luís</namePart>
    <role>
      <roleTerm type="text">coautor</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Valdiviezo Rosado, José</namePart>
    <role>
      <roleTerm type="text">coautor</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">pe|</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Lima</placeTerm>
    </place>
    <publisher>Gaceta Jurídica</publisher>
    <dateIssued>2019</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">pa </languageTerm>
  </language>
  <physicalDescription>
    <extent>519 p. ; 25 cm.</extent>
  </physicalDescription>
  <tableOfContents>Contenido :  Capitulo I : Aspectos tributarios  relacionados con los libreos y registros contables- Capitulo II : Libros y registros  contables fisicos - Capitulo III : libros y registros contables electronicos - Capitulo IV: Infracciones y sanciones vinculadas  a linros y registros contables . Anexos</tableOfContents>
  <subject>
    <topic>Contabilidad tributaria</topic>
    <geographic>Perú</geographic>
  </subject>
  <subject>
    <topic>Libros de contabilidad</topic>
  </subject>
  <subject>
    <topic>Teneduría de libros</topic>
  </subject>
  <classification authority="ddc">657.46</classification>
  <identifier type="isbn">978-612-322-163-8</identifier>
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    <recordCreationDate encoding="marc">191014</recordCreationDate>
    <recordChangeDate encoding="iso8601">20230529122715.0</recordChangeDate>
    <recordIdentifier>000074563</recordIdentifier>
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