by Ediciones Pirámide · Pirámide · tapa blanda · ISBN 9788436826456
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«Plan General de Contabilidad y de PYMES» is the accounting guide from Ediciones Pirámide, published by Pirámide in paperback (492 pages, in Spanish).
Contains the text of the General Accounting Plan and the SME PGC, with Royal Decrees 1514/2007 and 1515/2007 adapted to Royal Decree 1159/2010. It sets out the conceptual framework, recognition and measurement rules, annual accounts models and accounting definitions; the SME plan is aimed at companies that do not exceed the established limits.
Sixth edition (2012), updated and expanded, from the Economía y Empresa collection, with adaptation for non-profit entities (RD 1491/2011). Includes CD-ROM with ICAC consultations.
For accounting students and professionals who need to consult Spanish accounting regulations.
