by Sergio M. Jiménez Cardoso, José Luis Arquero Montaño, Ignacio Ruiz Albert · Ediciones Pirámide · tapa blanda · ISBN 9788436848397
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This work is an essential tool for professionals and students, offering an annotated version of the General Accounting Plan. It includes the modifications derived from Royal Decree 1/2021, of January 12, and various ICAC resolutions, facilitating the understanding of current accounting criteria and their harmonization with international standards. The book presents a detailed structure covering everything from the conceptual framework to valuation standards and financial statements, including practical fold-outs with the Chart of Accounts, Balance Sheet, and Income Statement.
