by Jesús Omeñaca García · Deusto · tapa blanda · ISBN 9788423427628
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«Amortización del inmovilizado y de las inversiones inmobiliarias» is the accounting and tax manual by Jesús Omeñaca García, published by Deusto in paperback.
It covers the amortisation of fixed assets and real estate investments from both accounting and tax perspectives. It warns that failing to amortise or doing so incorrectly can hide the ageing of fixed assets and lead to a deficit. It reviews the 2008 accounting changes: establishment expenses, real estate investments, indefinite-life intangibles and impairments.
Third edition, published in 2010, adapted to the 2007 accounting plans (PGC and PGC for SMEs) and current tax regulations. It belongs to Deusto's Finanzas y Contabilidad collection.
Aimed at accounting and finance professionals who need to apply Spanish accounting and tax regulations.
