<?xml version="1.0" encoding="UTF-8"?>
<mods xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.1" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-1.xsd">
  <titleInfo>
    <title>NIIF vs. PCGA en Chile : convergencia desde principios contables generalmente aceptados a Normas Internacionales de Información Financiera (IFRS)</title>
  </titleInfo>
  <name type="personal">
    <namePart>Valenzuela Acevedo, Marcelo</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
    <role>
      <roleTerm type="text">autor</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">cl</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Santiago</placeTerm>
    </place>
    <publisher>RIL Editores</publisher>
    <dateIssued>2007</dateIssued>
    <edition>1 ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">spa</languageTerm>
  </language>
  <physicalDescription>
    <extent>306 páginas</extent>
  </physicalDescription>
  <targetAudience authority="marctarget">general</targetAudience>
  <subject>
    <geographicCode authority="iso3166">cl</geographicCode>
  </subject>
  <subject>
    <topic>CONTABILIDAD</topic>
  </subject>
  <subject>
    <topic>ADMINISTRACIÓN FINANCIERA</topic>
  </subject>
  <subject>
    <topic>NORMAS CONTABLES</topic>
  </subject>
  <classification authority="ddc">657.0218 V16</classification>
  <identifier type="isbn">978-956-284-530-4</identifier>
  <recordInfo>
    <recordContentSource authority="marcorg">ESSALUD</recordContentSource>
    <recordCreationDate encoding="marc">      </recordCreationDate>
    <recordChangeDate encoding="iso8601">20260924125621.0</recordChangeDate>
    <recordIdentifier>ESSALUD</recordIdentifier>
  </recordInfo>
</mods>
