by Mercedes Cervera Oliver, Javier Romano Aparicio, Ángel González García · Centro de Estudios Financieros, S.L. · tapa blanda · ISBN 9788445421239
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«Contabilidad financiera» is the accounting manual by Mercedes Cervera Oliver, Javier Romano Aparicio and Ángel González García, published in paperback.
Introductory manual on business accounting and the accounting analysis of Spanish companies. The manual covers the accounting cycle, calculation of profit, fixed assets, leases, VAT, financial instruments, net equity, provisions and annual accounts, with learning objectives and solved cases.
First edition published by Centro de Estudios Financieros, S.L., in Madrid in 2012; 492 pages in Spanish.
Aimed at students and professionals starting out in financial accounting, with special attention to the Spanish accounting framework.
