ROMANO APARICIO, Javier. The balance sheet revaluation 2012. Tax and accountant analysis. Revista de Contabilidad y Tributación. CEF, [S. l.], n. 362, p. 1–17, 2013. DOI: 10.51302/rcyt.2013.6391. Disponível em: https://revistas.cef.udima.es/index.php/RCyT/article/view/6391. Acesso em: 20 may. 2024.