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Nuevo PGC y PGC PYMES: Un análisis práctico y a fondo
by Oriol Amat Salas · Profit · tapa blanda · 656 pages
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Pages: 656 pagesAuthor: Oriol Amat SalasPublisher: ProfitFormat: tapa blandaLanguage: es-ESRelease date: 4/2/2008ISBN: ISBN 9788496998544
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Synopsis of Nuevo PGC y PGC PYMES: Un análisis práctico y a fondo
Este libro explica de manera clara y pedagógica el contenido del Nuevo Plan General de Contabilidad (NPGC) y su aplicación a las Pequeñas y Medianas Empresas (PYMES). Se presenta el marco conceptual de la contabilidad, detallando las normas de elaboración y modelos de presentación de las cuentas anuales. Se profundiza en el análisis del plan de cuentas, ejemplificando las normas de valoración, registro y tratamiento contable con casos prácticos y las diferencias con respecto al PGC 90. Incluye análisis de cambios en criterios contables, errores, estimaciones contables y hechos posteriores al cierre, así como anexos sobre ingresos y gastos extraordinarios, novedades para PYMES y disposiciones para microempresas.
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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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