by Leandro Pr. Cabiñano · Pirámide · tapa blanda · ISBN 9788436817881
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«Plan General de Contabilidad» is the accounting manual by Leandro Pr. Cabiñano, published by Pirámide in paperback (288 pages, in Spanish).
It covers the Spanish accounting framework and its adaptation to international standards. It develops the conceptual framework, recognition and measurement criteria, and annual accounts rules. It includes the PGC chart of accounts, the balance sheet, the profit and loss account, and Regulation (EC) 1606/2002.
The cover indicates the 3rd edition; published in Spanish in 2003.
Useful for Economics students and professionals who need to apply Spanish accounting regulations.
