@book{66258,
	author = {Gómez Valls, Francesc and Gómez Valls, Francesc},
	title = {Consolidacion de los estados financieros},
	publisher = {Universitat Oberta de Catalunya, },
	year = {2012},
	address = {[Madrid, España] :},
	url = {https://public.digitaliapublishing.com/a/20007}
}