by Mercedes Cervera Oliver, Ángel González García, Javier Romano Aparicio · CEF · tapa blanda · ISBN 9788445433768
VAT included
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«Contabilidad financiera» is the accounting manual by Mercedes Cervera Oliver, Ángel González García and Javier Romano Aparicio, published by CEF in paperback.
Starts with business accounting and its usual analysis. Explains the methodology, the obligations of Spanish companies, the accounting cycle and the main items: fixed assets, leases, VAT, financial instruments, equity, foreign currency, provisions and income tax, up to the annual accounts.
Third edition, published in 2017. 472 pages in Spanish.
Aimed at students and professionals starting out in business accounting who need to understand its methodology and application in companies.
researcher ORCID: 0000-0002-8043-4794
