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  <titleInfo>
    <title>Guía de PCGA</title>
    <subTitle>un análisis de todos los principios de contabilidad generalmente aceptados que se encuentran vigentes</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Miller, Martin A.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Holzmann, Oscar J.</namePart>
    <role>
      <roleTerm type="text">tr.</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <genre authority="marc">handbook</genre>
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    <place>
      <placeTerm type="text">New York</placeTerm>
    </place>
    <publisher>Harcourt Brace Jovanovich</publisher>
    <dateIssued>1984</dateIssued>
    <dateIssued encoding="marc">1982</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">spa</languageTerm>
  </language>
  <language>
    <languageTerm authority="iso639-2b" type="code"> </languageTerm>
  </language>
  <language objectPart="translation">
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <extent>xxii, 1032 p. aprox. ; </extent>
  </physicalDescription>
  <note type="statement of responsibility">Martin A. Miller ; traductor Oscar J. Holzmann.</note>
  <note>Incluye índice.</note>
  <note>Titulo original 
Guide to Generally Accepted Accounting Principles.</note>
  <subject authority="lcsh">
    <topic>Contabilidad</topic>
    <topic> Manuales</topic>
  </subject>
  <classification authority="ddc">657.1 M649g</classification>
  <identifier type="isbn">0155987658</identifier>
  <identifier type="isbn">07146628</identifier>
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