It is primarily published as a physical textbook (softcover) by Grupo Editorial Patria .
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A frequent secondary search is "Solucionario" (solution manual). Moreno Fernández often includes odd-numbered exercises in the back. For even-numbered problems, professors typically have a restricted instructor's manual.
While students often search for PDF versions, most accessible digital versions are hosted on institutional library repositories or academic platforms like Google Books. Content Structure: The book typically covers: Study of current and non-current assets. Short and long-term liabilities. Stockholders' equity and capital accounts. Presentation and disclosure requirements under NIF. Where to Find It