Plan General de Contabilidad y de PYMES

Synopsis of Plan General de Contabilidad y de PYMES

«Plan General de Contabilidad y de PYMES» is the accounting manual from Ediciones Pirámide in paperback, with 488 pages in Spanish.

It includes Royal Decrees 1514/2007 and 1515/2007, which approve the PGC and the PGC for SMEs, with the 2010 and 2016 adaptations. It covers the conceptual framework, recognition and measurement rules, annual accounts models, chart of accounts, financial statements and alphabetical indexes, plus an annex on national and international legislation (IAS and IFRS).

Eleventh edition, published on 23 February 2017, in the Economía y Empresa collection. Includes CD-ROM.

Aimed at accounting students and professionals who need to consult Spanish accounting regulations.