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  <titleInfo>
    <title>Estados Financieros</title>
    <subTitle>forma análisis e interpretación</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Kennedy, Ralph Dale Ph. D.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>McMullen, Stewart Yarwood</namePart>
  </name>
  <name type="personal">
    <namePart>Guasch Rubío, Luis</namePart>
    <role>
      <roleTerm type="text">Tr</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Arenas Renart, Jorge</namePart>
    <role>
      <roleTerm type="text">Rev</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">México</placeTerm>
    </place>
    <publisher>Editorial Hispano- Americana</publisher>
    <dateIssued>1971</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <language>
    <languageTerm authority="iso639-2b" type="code">spa</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>804 p . ;</extent>
  </physicalDescription>
  <note type="statement of responsibility">Ralph Dale Kennedy,  Ph. D. ; Stewart Yarwood McMullen, M.B.A C.P. A ; traducción : Luis Guasch Rubio ; revisión técnica : C.P. Jorge Arenas Renart.</note>
  <note>Incluye índice.</note>
  <subject authority="lcsh">
    <topic>Estados financieros</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Contabilidad</topic>
  </subject>
  <classification authority="ddc">657.3 K36e</classification>
  <identifier type="isbn">8427410107</identifier>
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    <recordCreationDate encoding="marc">161223</recordCreationDate>
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