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|a Estupiñán Gaitán, Rodrigo
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|a Estado de flujos de efectivo :
|b Pronunciamiento n0. 8. Suplemento analítico. NIC 7 de IASC con FAS 95, 102 y 104 /
|c Rodrigo Estupiñán Gaitán.
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|a Bogotá :
|b Editora Roesga,
|c 1997.
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|a 129 páginas ;
|c 21 cm.
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|a Notas didácticas complementarias -- Normas Internacionales de Contabilidad -- Ejercicios
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|a Estados financieros
|2 Armarc
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|a Contabilidad
|x Legislación
|z Colombia
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|b Ministerio de Educación
|b Consejo Técnico de Contaduría Pública
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