Source: https://ulysse.univ-lorraine.fr/discovery/fulldisplay?vid=33UDL_INST%3AUDL&search_scope=MyInst_and_CI&tab=Everything&docid=alma991011154717905596&lang=fr&context=L&adaptor=Local%20Search%20Engine&query=sub%2Ccontains%2CPlan%20comptable%2CAND&mode=advanced.pdf