“Accounting Adaptation to Solvency II of the Group of Insurance and Reinsurance Institutions Obligated to Consolidate Its Accounts”. Contabilidad y Negocios 12, no. 24 (April 16, 2017): 43–60. Accessed September 18, 2026. https://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/19782.