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SPANISH GENERAL ACCOUNTING PLAN - icac.meh.es

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.

spanish general accounting plan (plan general de contabilidad espaÑol – english translation)1

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