by Oriol Amat Salas · Profit · tapa blanda · ISBN 9788496998544
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«Nuevo PGC y PGC PYMES: Un análisis práctico y a fondo» is the accounting manual by Oriol Amat Salas, published by Profit in paperback (656 pages, in Spanish).
Manual explaining the content of the New General Accounting Plan and its application to SMEs. It covers the conceptual framework, annual accounts and chart of accounts, with solved exercises illustrating valuation, registration and accounting treatment rules, as well as differences with the previous 1990 PGC. It includes analysis of changes in accounting criteria, errors, estimates and events after closing, plus annexes on extraordinary income and expenses, novelties for SMEs and provisions for micro-enterprises.
Work coordinated by Oriol Amat and Santiago Aguilà, with participation of over twenty specialist authors. Includes a comparative chart of accounts between PGC 90 and NPGC.
Recommended for accounting professionals, advisors and students who want to master the accounting regulations in force since 2008 with a practical approach and solved exercises.
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.
