del Busto Méndez J. Order of the ICAC about impairment of asset (III): available for sale investments and investments in subsidiaries. RCyT [Internet]. 2014 Apr. 7 [cited 2024 May 20];(373):1-50 (digital). Available from: https://revistas.cef.udima.es/index.php/RCyT/article/view/6149