by ACCID · Profit Editorial · tapa blanda · ISBN 9788415330264
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«Plan general de contabilidad» is the accounting manual by ACCID, published by Profit Editorial in paperback (400 pages, in Spanish).
Updated edition of the Spanish General Accounting Plan that integrates into the text itself the references to the ICAC and DGRN Consultations and Resolutions and to IFRS. Includes a fold-out with the PGC chart of accounts, the Cooperatives Plan and the model consolidated accounts, with content updated to January 2014.
First edition, published in January 2014 in Barcelona. ISBN 978-84-15336-26-4.
Aimed at accounting professionals and students who need the regulatory text with references to the ICAC, the DGRN and IFRS.
An accident is an unintended and usually undesirable event that is not deliberately caused by humans. Although in ordinary conversations, intentionality is the only factor most people consider, formally, accidents require three factors: it must be unintended, unpreventable, and unexpected. The term accident usually implies the presence of unrecognized or unaddressed risks. Many researchers and professionals in injury prevention discourage the use of the word accident, because the word accident suggests there is no fault, no guilt, no control, and that the situation could not have been anticipated or prevented. Instead, experts emphasize preventable factors that increase risk and worsen outcomes. For example, while a tree falling in a windstorm may not involve human intention, factors such as its condition, placement, or maintenance may contribute to the outcome. Similarly, most road collisions stem from risky behaviour or preventable circumstances rather than being truly accidental; the perception that they are accidents rather than predictable and preventable events was strengthened in the mid-20th century due to automobile industry influence through media.
