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  <titleInfo>
    <title>Contabilidad superior</title>
  </titleInfo>
  <name type="personal">
    <namePart>Haried, Andrew A.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Imdieke, Leroy F.</namePart>
  </name>
  <name type="personal">
    <namePart>Smith, Ralph Eugene</namePart>
    <namePart type="date">1941-</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">sp</placeTerm>
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    <place>
      <placeTerm type="text">Barcelona</placeTerm>
    </place>
    <publisher>Centrum</publisher>
    <dateIssued>c1988</dateIssued>
    <dateIssued encoding="marc">1988</dateIssued>
    <edition>3rd ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">spa</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>2 v.(747 p.)</extent>
  </physicalDescription>
  <note type="statement of responsibility">Andrew A. Haried, Leroy F. Imdieke, Ralph E. Smith.</note>
  <note>Includes index.</note>
  <note>Translation of: Advanced accounting.</note>
  <subject authority="lcsh">
    <topic>Accounting</topic>
  </subject>
  <classification authority="lcc">HF5635 .H256 1985</classification>
  <classification authority="ddc" edition="19">657/.046</classification>
  <relatedItem type="series">
    <titleInfo>
      <title>Biblioteca Master Centrum</title>
    </titleInfo>
  </relatedItem>
  <identifier type="isbn">8486590248</identifier>
  <identifier type="lccn">84017228</identifier>
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    <recordChangeDate encoding="iso8601">20160527192524.0</recordChangeDate>
    <recordIdentifier source="BIBL">133593</recordIdentifier>
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