Iglesias Escudero, Santiago. “Recommendations for Addressing the Definition of an «obligation» More in Tune With Random Business Reality”. Revista de Contabilidad y Tributación. CEF, no. 432 (March 7, 2019): 211–230. Accessed May 18, 2024. https://revistas.cef.udima.es/index.php/RCyT/article/view/3861.