Villacorta Hernández, Miguel Ángel. 2010. “Proposals to Account for the Classes of Shares in the Spanish General Accounting Plan 2007 and the Spanish General Accounting for SMES”. Revista De Contabilidad Y Tributación. CEF, no. 323 (February):119-64. https://doi.org/10.51302/rcyt.2010.6955.