Transcription of SPANISH GENERAL ACCOUNTING PLAN
{{id}} {{{paragraph}}}
Example: dental hygienist
SPANISH GENERAL ACCOUNTING PLAN
1 SPANISH GENERAL ACCOUNTING PLAN 2 SPANISH GENERAL ACCOUNTING PLAN (PLAN GENERAL DE CONTABILIDAD ESPA OL ENGLISH TRANSLATION) 1. INTRODUCTION .. 6 2. ACCOUNTING FRAMEWORK .. 27 3. RECOGNITION AND MEASUREMENT STANDARDS .. 36 4. ANNUAL ACCOUNTS .. 98 5. STANDARD ANNUAL ACCOUNTS .. 113 6. ABREVIATED FORMAT FOR ANNUAL ACCOUNTS .. 161 7. CHART OF ACCOUNTS .. 179 8. DEFINITIONS AND ACCOUNTING ENTRIES .. 205 3 SPANISH GENERAL ACCOUNTING PLAN (PLAN GENERAL DE CONTABILIDAD ESPA OL ENGLISH TRANSLATION)1 1. INTRODUCTION 6 2. ACCOUNTING FRAMEWORK 27 1) Annual Accounts. Fair presentation 27 2) Disclosure requirements in annual accounts 27 3) ACCOUNTING principles 28 4) Components of the annual accounts 29 5) Recognition criteria for elements of annual accounts 30 6) Measurement criteria 31 7) Generally accepted ACCOUNTING principles 34 3.
framework compliant with European Community Directives considering the IAS/IFRS adopted under European Union Regulations. In recognition of the importance of small and medium-sized enterprises (SMEs) in Spain, the law also empowered the government to supplement the General with text adapted to Accounting Planthe disclosure requirements of SMEs.
Loading..
Tags:
Information
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document: