Url: https://www.boe.es/buscar/act.php?id=BOE-A-2007-19884#:~:text=En%20los%20casos%20de%20conflicto%20entre%20principios%20contables,%20deberá%20prevalecer%20el%20que%20mejor%20conduzca%20a%20que%20las%20cuentas%20anuales%20expresen%20la%20imagen%20fiel%20del%20patrimonio,%20de%20la%20situación%20financiera%20y%20de%20los%20resultados%20de%20la%20empresa

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