Gallardo Ramiro, M V and Hernández Gañán, S (2010): El estado de cambios en el patrimonio neto.
Gallardo Ramiro, M V and Hernández Gañán, S (2010): El estado de cambios en el patrimonio neto. Published in: Tecnica Contable , Vol. 62, No. 736 (13 December 2010): pp. 64-72.
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