Gálvez Linares, Miguel Ángel, and Ángel Montes Carrillo. “Accounting and Valuation of Fixed Assets and Investments Property. Order of the ICAC of March 1, 2013”. Revista de Contabilidad y Tributación. CEF, no. 363 (June 7, 2013): 129–260. Accessed July 22, 2024. https://revistas.cef.udima.es/index.php/RCyT/article/view/6409.