Cámara de la Fuente, M. and Cámara Barroso, M. del C. (2011) “A field in tax accounting in Spain: Are the rules of balance sheets regularization and revaluation useful: 1961-1996?”, De Computis, 8(15), pp. 75–106. doi: 10.26784/issn.1886-1881.v8i15.99.