Gálvez Linares, Miguel Ángel, and Ángel Montes Carrillo. “Accounting, Valuation and Preparation Standards of the Annual Accounts for the Accounting of Income Tax. Order of the ICAC of February 9, 2016 (III)”. Revista De Contabilidad Y Tributación. CEF, no. 401-402, Sept. 2016, pp. 199-46, doi:10.51302/rcyt.2016.4737.