by España. Ministerio de Economía y Hacienda · Tapa blanda · ISBN 9788476156988
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«Pla general de comptabilitat 1991» is the accounting guide from the Ministry of Economy and Finance, published in 1991 (226 pages, in Catalan).
It compiles the General Accounting Plan in force in Spain in 1991 and develops it as a reference guide for general accounting. It explains the applicable regulations, accounting criteria and guidelines for preparing annual accounts, with a practical approach.
The institutional author, the Ministry of Economy and Finance, also acts as publisher. It corresponds to the 1991 Catalan edition, with 226 pages.
Aimed at accounting professionals, advisors and students who need to consult the 1991 Spanish accounting regulations in Catalan.
