Saraiva, H. I. B., Alves, M.-C. G., & Gabriel, V. M. S. (2020). The pioneering accounting standardisation and harmonisation process in Portugal: accounting in the insurance sector between 1907 and 1999. De Computis, Revista Española De Historia De La Contabilidad., 17(1), 98–118. https://doi.org/10.26784/issn.1886-1881.v17i1.375