LEGAZ ORTIZ, J., del Corte, J. M., & Rodríguez-Ariza, L. (2015). Efectos de la reforma contable en el patrimonio neto consolidado a 1 de enero de 2008 de los grupos españoles que no aplican normativa NIIF: Effect of changes in accounting policies and criteria on consolidated equity at 1 January 2008 among Spanish groups that did not apply the IFRS. Revista de Contabilidad - Spanish Accounting Review, 18(2), 217–224. https://doi.org/10.1016/j.rcsar.2015.01.007