@book{32662,
	author = {Gómez Valls, Francesc, and Moya Gutiérrez, Soledad,},
	title = {Consolidación de los estados financieros /},
	publisher = {Universitat Oberta de Catalunya,},
	year = {2012.},
	series = {Manuales ;},
	address = {Barcelona :},
	edition = {Primera edición en lengua castellana. },
	url = {https://login.zproxy.cun.edu.co/login?url=https://www.digitaliapublishing.com/a/20007/}
}