IGLESIAS ESCUDERO, Santiago. Recommendations for addressing the definition of an «obligation» more in tune with random business reality. Revista de Contabilidad y Tributación. CEF, [S. l.], n. 432, p. 211–230, 2019. DOI: 10.51302/rcyt.2019.3861. Disponível em: https://revistas.cef.udima.es/index.php/RCyT/article/view/3861. Acesso em: 25 aug. 2024.