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  <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>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Colombia</placeTerm>
    </place>
    <publisher>Ecoe Ediciones</publisher>
    <dateIssued>2013</dateIssued>
    <edition>3 edición</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">spa</languageTerm>
  </language>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>290 páginas</extent>
  </physicalDescription>
  <subject>
    <topic>ESTADOS FINANCIEROS</topic>
  </subject>
  <subject>
    <topic>GRUPO EMPRESARIAL</topic>
  </subject>
  <subject>
    <topic>AGENCIAS</topic>
  </subject>
  <subject>
    <topic>SUCURSALES</topic>
  </subject>
  <subject>
    <topic>CONTABILIDAD</topic>
  </subject>
  <subject>
    <topic>SOCIEDADES</topic>
  </subject>
  <subject>
    <topic>CONTRATO DE FRANQUICIA</topic>
  </subject>
  <subject>
    <topic>METODO DE COSTOS</topic>
  </subject>
  <subject>
    <topic>COSTOS</topic>
  </subject>
  <subject>
    <topic>MATRICES</topic>
  </subject>
  <subject>
    <topic>SUBORDINADAS</topic>
  </subject>
  <subject>
    <topic>TIPOS DE INVERSIONES</topic>
  </subject>
  <subject>
    <topic>CREDITO MERCANTIL</topic>
  </subject>
  <subject>
    <topic>COMPRA DE NEGOCIOS</topic>
  </subject>
  <subject>
    <topic>PARTICIPACION PATRIMONIAL</topic>
  </subject>
  <subject>
    <topic>METODOS DE CONSOLIDACION</topic>
  </subject>
  <subject>
    <topic>BALANCES GENERALES</topic>
  </subject>
  <subject>
    <topic>FLUJOS DE EFECTIVOS</topic>
  </subject>
  <subject>
    <topic>BASES HOMOGENEAS</topic>
  </subject>
  <subject>
    <topic>CONVERSION DE ESTADOS FINANCIEROS</topic>
  </subject>
  <classification authority="ddc">657.3 F465e3</classification>
  <recordInfo>
    <recordCreationDate encoding="marc">160203</recordCreationDate>
    <recordChangeDate encoding="iso8601">20220124141939.0</recordChangeDate>
  </recordInfo>
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