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  <titleInfo>
    <title>PUC 2013</title>
    <subTitle>convergencia a normas internacionales de informacion financiera (NIIF)</subTitle>
  </titleInfo>
  <name type="corporate">
    <namePart>Legis</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="text">Bogotá</placeTerm>
    </place>
    <publisher>Legis</publisher>
    <dateIssued>2013</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>515 p.</extent>
  </physicalDescription>
  <tableOfContents>Estatuto de la profesion de contador publico (L. 145/60 y 43/90) -- Reglamento general de la contabilidad (D.R. 2649/93) -- Plan unico de cuentas para comerciantes (D.R. 2650/93) -- Marco regulatorio para la convergencia a estandares internacionales de contabilidad, informacion financiera y el aseguramiento de la informacion en Colombia</tableOfContents>
  <note type="statement of responsibility">Legis.</note>
  <note>Incluye indices -- Incluye suplemento.</note>
  <subject>
    <topic>Contabilidad</topic>
    <topic>Estatutos, reglamentos</topic>
    <geographic>Colombia</geographic>
  </subject>
  <classification authority="ddc">657 P977</classification>
  <identifier type="isbn">9789587670158</identifier>
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    <recordCreationDate encoding="marc">160627</recordCreationDate>
    <recordChangeDate encoding="iso8601">20260701202931.0</recordChangeDate>
    <recordIdentifier source="CO-CtgCURN">0000023961</recordIdentifier>
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      <languageTerm authority="iso639-2b" type="code">spa</languageTerm>
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