@book{139708,
	author = {Consejo de Normas Internacionales de Contabilidad},
	title = {NIIF®  para las PYMES},
	year = {2025},
	address = {EE.UU},
	edition = {3a edición.},
	url = {https://catalogo.uca.ac.cr/cgi-bin/koha/opac-retrieve-file.pl?id=b6012c88918e39f64f2dd9f232d8600d}
}