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Las claves del nuevo PGC
by Oriol Amat · Gestión 2000 · tapa blanda · 160 pages
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Pages: 160 pagesAuthor: Oriol AmatPublisher: Gestión 2000Format: tapa blandaLanguage: es-ESRelease date: 12/2/2008ISBN: ISBN 9788496612877
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Synopsis of Las claves del nuevo PGC
Este libro es una guía introductoria para comprender los aspectos clave del nuevo Plan General de Contabilidad (PGC) utilizado por las empresas españolas desde 2008. Explica de forma clara y con ejercicios resueltos el marco conceptual de la contabilidad, las normas de valoración (incluyendo valor razonable y coste amortizado), las cuentas anuales (balance, pérdidas y ganancias, patrimonio neto, flujos de tesorería y memoria) y el cuadro de cuentas comparado con el PGC anterior. También cubre la primera aplicación del PGC, el PGC de PYMES, el régimen de microempresas y un glosario.
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About the author
Oriol Amat
Oriol Amat is a Catalan economist. He has served as Rector of Pompeu Fabra University in Barcelona from 2021 to 2023. He is also Full Professor of Financial Economics and Accounting at the same university since 2001.
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