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|a Moreno Aragón, Andrés
|e autor
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|a Guía práctica de consolidación de estados financieros /
|c Andrés Moreno Aragón.
|
| 250 |
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|a 2a. edición
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| 260 |
|
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|a Bogotá :
|b Grupo Editorial Nueva Legislación,
|c 2017.
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| 300 |
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|a xiii, 60 páginas ;
|c 23 cm.
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| 500 |
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|a "Bases prácticas para el reconocimiento y la medición de las inversiones en subsidiarias en los estados financieros separados de la controladora y la preparación y presentación de estados financieros consolidados"
|
| 504 |
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|a Incluye referencias bibliográficas
|
| 505 |
0 |
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|a Control -- Modelo del costo -- Modelo de valor razonable -- Método de la participación -- Uniformidad de cifras -- Conversión de estados financieros -- Agrupación línea a línea -- Eliminaciones -- Resultados de la consolidación de estados financieros
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|a Estados financieros consolidados
|2 Armarc
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|a Estados financieros
|2 Armarc
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|a Universidad Sergio Arboleda
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