@book{35511,
	author = {Amat, Oriol. and Associacio Catalana de Comptabilitat i Direccio.},
	title = {Comprender las Normas Internacionales de Contabilidad NIC /},
	publisher = {Gestion 2000,},
	year = {D.L. 2003.},
	address = {Barcelona :},
	note = {En la port. : ACCID.}
}