@book{139553,
	author = {Fundación de Estándares Internacionales de Reportes Financieros},
	title = {Normas de Contabilidad  NIIF® 2023 Parte B},
	publisher = { IFRS Foundation,},
	year = {Enero, 2023.},
	url = {https://catalogo.uca.ac.cr/cgi-bin/koha/opac-retrieve-file.pl?id=1ca5dfa1c61f1f0314fd2bdcc19340c9}
}