by ACCID, Acacia Uceta · Profit Editorial · tapa blanda · ISBN 9788415330226
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«Plan general de contabilidad Real Decreto 1514/2007» is the accounting manual by ACCID and Acacia Uceta, published by Profit Editorial in paperback.
Updated edition of the Spanish General Accounting Plan (Royal Decree 1514/2007), with the full text, annual accounts and chart of accounts. Includes references to ICAC consultations and resolutions and to IFRS/IAS, source of many of the plan's rules, to resolve doubts about Spanish accounting regulations.
Second edition, published in September 2011. 400 pages, in Spanish. Includes a fold-out chart of accounts and CD-Rom with Conta Plus Basic.
For accounting professionals and students who need the General Accounting Plan updated with ICAC criteria.
An accident is an unintended and usually undesirable event that is not deliberately caused by humans. Although in ordinary conversations, intentionality is the only factor most people consider, formally, accidents require three factors: it must be unintended, unpreventable, and unexpected. The term accident usually implies the presence of unrecognized or unaddressed risks. Many researchers and professionals in injury prevention discourage the use of the word accident, because the word accident suggests there is no fault, no guilt, no control, and that the situation could not have been anticipated or prevented. Instead, experts emphasize preventable factors that increase risk and worsen outcomes. For example, while a tree falling in a windstorm may not involve human intention, factors such as its condition, placement, or maintenance may contribute to the outcome. Similarly, most road collisions stem from risky behaviour or preventable circumstances rather than being truly accidental; the perception that they are accidents rather than predictable and preventable events was strengthened in the mid-20th century due to automobile industry influence through media.
