by España · tapa blanda · ISBN 9788445409664
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«Plan General de Contabilidad» is the accounting manual of Spain, published by the Centro de Estudios Financieros in paperback.
It contains the accounting plan approved by Royal Decree 1643/1990: accounting principles, valuation rules, annual accounts and chart of accounts. It also develops the recognition and measurement criteria needed to formalise company accounting in accordance with Spanish legislation.
Spanish-language edition of 296 pages, published in 1999; it falls within the areas of economics and law.
Reference work for students and professionals in the accounting field who need to know Spanish accounting regulations.
Spain, officially the Kingdom of Spain, is a country in Southern and Western Europe with territories in North Africa. Featuring the southernmost point of continental Europe, it is the largest country in Southern Europe and the fourth-most populous European Union (EU) member state. Spanning the majority of the Iberian Peninsula, its territory also includes the Canary Islands, in the Eastern Atlantic Ocean; the Balearic Islands, in the Western Mediterranean Sea; and the autonomous cities of Ceuta and Melilla, in mainland Africa. Peninsular Spain is bordered to the north by France, Andorra, and the Bay of Biscay; to the east and south by the Mediterranean Sea and Gibraltar and Morocco, through its exclaves in North Africa; and to the west by Portugal and the Atlantic Ocean. Spain's capital and largest city is Madrid; other major urban areas include Barcelona, Valencia, Seville, Zaragoza, Málaga, Murcia, and Palma de Mallorca.
