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|b normas para preparación y presentación /
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|a Estados financieros -- Clasificación de los estados financieros -- Estados financieros corporativos, certificados y dictaminados -- Otras características de los estados financieros -- Balance general -- Estado de resultados -- Estado de cambios en el patrimonio -- Estado de cambios en la situación financiera -- Estado de flujos de efectivo -- Ejemplo de presentación de notas a los estados financieros
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