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  <titleInfo>
    <title>Consolidacion de estados financieros</title>
  </titleInfo>
  <name type="personal">
    <namePart>Martinez Castillo, Aureliano.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Hidalgo Torres, Luis Felipe</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">mx</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Rio Piedras, P.R</placeTerm>
    </place>
    <publisher>McGraw Hill</publisher>
    <dateIssued>1995</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">spa</languageTerm>
  </language>
  <physicalDescription>
    <extent>209 p.</extent>
  </physicalDescription>
  <note type="statement of responsibility">Aureliano Martinez Castillo, Revisión técnica:Luis Felipe Hidalgo Torres.</note>
  <subject authority="lcsh">
    <topic>Finance</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Consolidation and merger corporation</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Business enterpise</topic>
    <topic>finance</topic>
  </subject>
  <classification authority="lcc">HG4027.3 .M377</classification>
  <identifier type="isbn">9701006593</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">961031</recordCreationDate>
    <recordChangeDate encoding="iso8601">20160527194047.0</recordChangeDate>
    <recordIdentifier source="BIBL">206614</recordIdentifier>
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