by AA.VV. · Mcgraw Hill Editorial · tapa blanda · ISBN 9788448119195
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«Plan General de Contabilidad 1991» is the reference accounting manual by AA.VV., published by Mcgraw Hill Editorial in paperback (257 pages, in Spanish).
The work brings together the content of the Spanish General Accounting Plan of 1991 and its regulatory development: the amendments to the Accounting Regulations, the annual accounts rules, the ICAC resolutions and the PGC chart of accounts. It is a reference manual for understanding the accounting framework in force in Spain during that period.
Second edition, published in March 1994. Includes a fold-out with the PGC chart of accounts.
It is intended for accounting students and professionals who need to consult Spanish accounting regulations from the 1990s.
