Pérez Iglesias, Juan Manuel, and Ginés Sánchez Iniesta. “Practical Analysis of the ICAC Resolution of March 5, 2019, on Criteria for the Presentation of Financial Instruments and Societary Operations (IV)”. Revista de Contabilidad y Tributación. CEF, no. 443 (February 7, 2020): 193–260. Accessed May 18, 2024. https://revistas.cef.udima.es/index.php/RCyT/article/view/3587.