by Sergio Jiménez Cardoso, José Luis Arquero Montaño, Ignacio Ruiz Albert · Ediciones Pirámide · tapa blanda · ISBN 9788436837353
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This work is an essential tool for professionals and students in the accounting field, offering an annotated and updated version of the General Accounting Plan. The text incorporates modifications derived from Royal Decree 602/2016 and various ICAC resolutions, covering critical aspects such as tangible and intangible fixed assets, impairment valuation, production costs, and corporate income tax. With a practical and rigorous approach, the book facilitates the interpretation of accounting standards through administrative doctrine and international regulations. It also includes revised fold-outs summarizing the PGC and the PGC for SMEs, making it an indispensable reference manual for the correct application of current accounting regulations in Spain.
