by Antonio M. Olleros Rodríguez · CISS · tapa blanda · ISBN 9788482358574
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This book is designed to assist those preparing annual accounts under the new General Accounting Plan (PGC) or the PGC for SMEs. It provides a detailed and rigorous guide divided into three main parts: normal memory, abridged memory, and memory for SMEs, offering clear guidance on information requirements. Each chapter includes applicable regulations, content outlines, practical commentary, and presentation examples, making it an essential resource for accounting and finance professionals.
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