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ISBN: 9788415330226
Esta edición actualizada del Plan General de Contabilidad presenta el texto completo del Real Decreto 1514/2007, integrando referencias clave a las consultas y resoluciones del ICAC, así como a las Normas Internacionales de Información Financiera (NIIF/NIC). Es una herramienta esencial para profesionales y estudiantes que buscan comprender el alcance de la normativa contable vigente en España. El libro incluye material complementario de gran valor, como un desplegable de cuentas y un CD-Rom con el software Conta Plus Basic. Su estructura facilita la consulta rápida de las cuentas anuales y el cuadro de cuentas, permitiendo resolver dudas técnicas mediante las interpretaciones oficiales más recientes.
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.
