Plan General de Contabilidad y de PYMES

Synopsis of Plan General de Contabilidad y de PYMES

«Plan General de Contabilidad y de PYMES» is the accounting manual published by Ediciones Pirámide in paperback (496 pages, in Spanish).

It brings together the General Accounting Plan and the SME Plan, with criteria for micro-enterprises and the adaptation of Royal Decree 1159/2010. It sets out the conceptual framework, recognition and measurement rules, annual accounts models, account charts, balance sheets, profit and loss accounts and alphabetical account indexes, with ICAC resolutions.

Tenth edition, published in 2016, in the Economía y Empresa collection. Includes supplementary material on the Ediciones Pirámide website.

Reference work for accounting students and professionals working with SME accounting regulations.