<?xml version="1.0" encoding="UTF-8"?>
<record
    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
    xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"
    xmlns="http://www.loc.gov/MARC21/slim">

  <leader>00656nam a22001937a 4500</leader>
  <controlfield tag="008">260312b        |||||||| |||| 00| 0 eng d</controlfield>
  <datafield tag="041" ind1=" " ind2=" ">
    <subfield code="a">Espa&#xF1;ol</subfield>
  </datafield>
  <datafield tag="082" ind1=" " ind2=" ">
    <subfield code="a">19 AT 1-1726 - CD1107</subfield>
  </datafield>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Elder Oswaldo Romero Ort&#xED;z</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">AUDITORIA DE ESTADOS FINANCIEROS TAJ&#xC1;S R.L</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Chiquimula</subfield>
    <subfield code="b">CUNORI</subfield>
    <subfield code="c">2011</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">112p. :</subfield>
  </datafield>
  <datafield tag="690" ind1=" " ind2=" ">
    <subfield code="a">Contadur&#xED;a P&#xFA;blica y Auditor</subfield>
  </datafield>
  <datafield tag="700" ind1=" " ind2=" ">
    <subfield code="a">Pedro An&#xED;bal M&#xE9;ndez L&#xF3;pez</subfield>
  </datafield>
  <datafield tag="700" ind1=" " ind2=" ">
    <subfield code="a">Alcides Lobos Morales</subfield>
  </datafield>
  <datafield tag="700" ind1=" " ind2=" ">
    <subfield code="a">Eduardo Rafael D&#xED;az Garc&#xED;a</subfield>
  </datafield>
  <datafield tag="700" ind1=" " ind2=" ">
    <subfield code="a">Randolfo Archila Morales</subfield>
  </datafield>
  <datafield tag="856" ind1=" " ind2=" ">
    <subfield code="u">http://biblioteca.cunori.edu.gt/cgi-bin/koha/opac-retrieve-file.pl?id=9dc4917f99b419c3ae25c7748c9c1dda</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="a">BIBLCUNORI</subfield>
    <subfield code="b">BIBLCUNORI</subfield>
    <subfield code="y">SIP</subfield>
    <subfield code="a"></subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">108</subfield>
    <subfield code="d">108</subfield>
  </datafield>
</record>
