LÓPEZ PEÑA, Francisco. The accounting of the property, plant and equipment impairment in the public sector. Revista de Contabilidad y Tributación. CEF, [S. l.], n. 433, p. 143–174, 2019. DOI: 10.51302/rcyt.2019.3841. Disponível em: https://revistas.cef.udima.es/index.php/RCyT/article/view/3841. Acesso em: 18 may. 2024.