by Instituto de Contabilidad y Auditoría de Cuentas · Instituto de Contabilidad y Auditoria de Cuentas (ICAC) · tapa blanda · ISBN 9788489006942
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«Plan general de contabilidad (2007)» is the regulatory text of the Institute of Accounting and Auditing, in paperback (541 pages, in Spanish).
It is the official text that sets the accounting rules for Spanish companies, approved after the 2007 reform to harmonise national regulations with the International Financial Reporting Standards (IFRS). It includes the conceptual framework, the measurement and recognition rules and the annual accounts models.
First edition published in Madrid by the Institute of Accounting and Auditing (ICAC) in December 2008; text in Spanish.
Reference work for accounting and auditing professionals, and for students of economics and business administration.
