del Busto Méndez, Juan. “Order of the ICAC about Impairment of Asset (I): Fixed Assets and Cash Generating Units”. Revista de Contabilidad y Tributación. CEF, no. 371 (February 7, 2014): 143–184. Accessed May 20, 2024. https://revistas.cef.udima.es/index.php/RCyT/article/view/6111.