by España Ministerio de Economía y Hacienda · Tale · tapa blanda · ISBN 9788492215676
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This work is an essential reference for professionals, students, and companies, compiling the General Accounting Plan and the General Accounting Plan for Small and Medium-sized Enterprises. It includes Decrees 1514/2007 and 1515/2007, which establish the current accounting regulatory frameworks in Spain, including specific criteria for micro-enterprises. It is an indispensable technical tool for the correct application of accounting regulations, facilitating the understanding of legal obligations and valuation criteria necessary for financial management and the presentation of annual accounts in accordance with Spanish legislation.
