TY - BOOK T1 - Joint working group of standard setters : draft standard and basis for conclusions financial instruments and similar items A2 - International Accounting Standards Committee Foundation LA - Spanish PP - London PB - IASC YR - 2000 UL - https://colectivo.uloyola.es/Record/L75254 OP - 299 KW - Contabilidad : Normas KW - Estados financieros ER -