@article{Planells_2003, title={ComisiĆ³n segunda: presentaciĆ³n de estados financieros}, url={https://revistas.uexternado.edu.co/index.php/contad/article/view/1315}, number={5}, journal={Apuntes Contables}, author={Planells, Jairo}, year={2003}, month={ago.} }