General Accounting Plan



Prolonged edition of the current General Accounting Plan, which was approved by Royal Decree 1514/2007 of 16 November and entered into force on 1 January 2008. Its approval met an objective of international harmonization based on Union legislation and was part of the reform of Spanish commercial law in accounting. It was modified by the Royal Decrees 2003/2009 and 1159/2010 and is mandatory for all companies, except for those who choose to keep their accounts in accordance with the General Accounting Plan for SMEs. Includes drop down with the tables of the General Plan of Accounting: the Balance Sheet, the Profit and Loss Account and the Chart of Accounts. McGraw-Hill makes available to you our digital solutions for this text in a simple, intuitive and attractive way by means of iPad or tablet. Access these contents by displaying an open sample unit and you will be able to see the many advantages of its use.

Comments

Post a Comment

Popular posts from this blog

General Accounting and SME Plan

Image
This work contains Royal Decree 1514/2007, dated November 16, approving the General Accounting Plan, and Royal Decree 1515/2007, of November 16, approving the General Accounting Plan of Small and Medium Enterprises and the specific accounting criteria for microenterprises, both adapted to Royal Decree 1159/2010. These Royal Decrees develop Law 16/2007, of July 4, on reform and adaptation of commercial legislation in accounting, according to the criterion of transparency and comparability marked by the European Union. Both are the basic accounting standards and present their contents as follows: conceptual framework, standards of registration and valuation of generalized application, models of normal and abbreviated annual accounts and definitions and accounting relationships more common. The General Accounting Plan for Small and Medium-sized Enterprises is intended for companies that do not exceed two of the three following limits during two consecutive financial years: 2.85 mill
Keep reading