TY  - BOOK
T1  - Accounting for financial assets and financial liabilities : a discussion paper issued for comment by the Steering Committee on Financial instruments
T2  - Discussion paper
A2  - International Accounting Standards Committee Foundation
LA  - Spanish
PP  - London
PB  - IASC
YR  - 1997
UL  - https://colectivo.uloyola.es/Record/L74996
OP  - 194
SN  - 0905625455
KW  - Contabilidad : Normas
KW  - Estados financieros
ER  -