by Ángel Muñoz Merchante, Jesús Urías Valiente · Ediciones Académicas · tapa blanda · ISBN 9788492477036
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«Plan general de contabilidad para pymes» is the manual by Ángel Muñoz Merchante and Jesús Urías Valiente, published by Ediciones Académicas in paperback.
Manual with the text of the General Accounting Plan for SMEs (Royal Decree 1515/2007), the simplified accounting plan applicable since 2008 to most SMEs and micro-enterprises. The work includes the five parts: conceptual framework, recognition and measurement standards, annual accounts, chart of accounts, and definitions and accounting relationships.
Edition of 204 pages in Spanish, published on 28 March 2008; includes a laminated fold-out with the chart of accounts.
Aimed at accounting professionals and business students who need to consult the regulations for SMEs and micro-enterprises.
