@book{139552,
	author = {Fundación de Estándares Internacionales de Reportes Financieros},
	title = {Normas de Contabilidad  NIIF® 2023: Parte A  },
	publisher = { IFRS Foundation,},
	year = {Enero, 2023.},
	url = {https://catalogo.uca.ac.cr/cgi-bin/koha/opac-retrieve-file.pl?id=ae78ce92ce7db7471c6e9dcba6eb2082}
}