
by Alejandro Larriba Díaz-Zorita, Ministerio de Economía y Hacienda · Instituto de Auditores-Censores Jurados de Cuentas de España · ISBN 9788489328600

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This work is a fundamental reference for the study and application of accounting regulations in Spain. It includes the complete text of the General Accounting Plan, updated with all modifications, interpretations, and technical notes published up to October 1995, in accordance with BOICAC number 23. It is an essential resource for professionals in the economic field, auditors, and students who need to consult the accounting regulations in force during that period.

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