<?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>Normas de consolidación</title>
    <subTitle>: comentarios y casos prácticos</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Heras Miguel, Lorenzo de las.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">sp</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Madrid [etc.]</placeTerm>
    </place>
    <publisher>Centro de Estudios Financieros</publisher>
    <dateIssued>D.L. 1993</dateIssued>
    <dateIssued encoding="marc">1993</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">spa</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>732, [12] p. ;  24 cm.</extent>
  </physicalDescription>
  <note type="statement of responsibility">autor, Lorenzo de las Heras Miguel.</note>
  <note>Indice.</note>
  <subject authority="embne">
    <topic>Estados financieros</topic>
  </subject>
  <classification authority="udc">657.37</classification>
  <identifier type="isbn">84-454-0416-4</identifier>
  <location>
    <physicalLocation>ES-MaACL L-17302  R.122385</physicalLocation>
  </location>
  <recordInfo>
    <recordCreationDate encoding="marc">940114</recordCreationDate>
    <recordChangeDate encoding="iso8601">20250830100357.0</recordChangeDate>
    <recordIdentifier source="ES-MaACL">9820</recordIdentifier>
  </recordInfo>
</mods>
