GABINETE JURÍDICO DEL CEF.-. of the opinions delivered by the tax general directorate and the institute of accounting and accounts auditing relating to the new spanish general accounting plan. Revista de Contabilidad y Tributación. CEF, [S. l.], n. 323, p. 105–118, 2010. Disponível em: https://revistas.cef.udima.es/index.php/RCyT/article/view/6953. Acesso em: 18 may. 2024.