by Jesús Omeñaca García · Deusto · tapa blanda · ISBN 9788423426126
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«Guía práctica de adaptación al nuevo PGC» is the practical accounting guide by Jesús Omeñaca García, published by Deusto in paperback (551 pages).
It compares the 1990 PGC with the new accounting plans: the new PGC, the PGC for SMEs, and the criteria for micro-enterprises. It explains the reform from international accounting standards to Spanish legislation, and details the differences account by account, with examples and tables, for the opening balance sheet.
Published in 2008, it belongs to the Finance and Accounting collection; the cover cites Royal Decrees 1514 and 1515 of 2007.
For accounting professionals and scholars who already know the 1990 PGC and seek guidance on applying the new regulatory framework.
