<?xml version="1.0" encoding="UTF-8"?>
<mods xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.1" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-1.xsd">
  <titleInfo>
    <title>Estados financieros consolidados</title>
  </titleInfo>
  <name type="personal">
    <namePart>Fierro Martínez, Ángel María</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource/>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">ck</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Bogotá (Colombia)</placeTerm>
    </place>
    <dateIssued>2012</dateIssued>
    <publisher>Ecoe</publisher>
    <dateIssued encoding="marc">2008</dateIssued>
    <edition>2a Ed</edition>
    <issuance/>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">spa</languageTerm>
  </language>
  <physicalDescription>
    <extent>xv, 428 páginas ilustraciones, cuadros, gráficas</extent>
  </physicalDescription>
  <note type="statement of responsibility">Ángle María Fierro Martínez</note>
  <note>Incluye referencias bibliográficas</note>
  <subject authority="">
    <topic>Administración de empresas</topic>
  </subject>
  <subject authority="">
    <topic>Contabilidad financiera</topic>
  </subject>
  <subject authority="">
    <topic>Contabilidad</topic>
  </subject>
  <subject authority="">
    <topic>Estados financieros</topic>
  </subject>
  <identifier type="isbn">9789586485555 </identifier>
  <recordInfo>
    <recordContentSource authority="marcorg">CO-BoUCM</recordContentSource>
    <recordCreationDate encoding="marc">140219</recordCreationDate>
    <recordChangeDate encoding="iso8601">20140903175017.0</recordChangeDate>
    <languageOfCataloging>
      <languageTerm authority="iso639-2b" type="code">spa</languageTerm>
    </languageOfCataloging>
  </recordInfo>
</mods>
