
by Mercedes Cervera Oliver, Ángel González García, Javier Romano Aparicio · Centro de Estudios Financieros · tapa blanda · ISBN 9788445444085

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«Contabilidad financiera» is the accounting guide by Mercedes Cervera Oliver, Ángel González García and Javier Romano Aparicio, published by CEF in paperback.
Manual on business accounting and accounting analysis: methodology of financial accounting, accounting obligations in Spain, calculation of profit and the accounting cycle. Analyses fixed assets, leases, VAT, financial instruments, equity, provisions, and ends with corporate income tax and annual accounts.
Fifth edition, published on 6 September 2022 by the Centro de Estudios Financieros (CEF).
For those starting out in accounting or needing to strengthen their foundations, with progressive explanations and solved cases.

researcher ORCID: 0000-0002-8043-4794
