Plan General de Contabilidad Pública
Language: Spanish
Published by Ediciones Pirámide, 2017
- Softcover
- New
Condition: New
£ 13.53
Quantity: 1 available
Add to basketItem description from seller
Idioma/Language: Español. La aprobación del nuevo Plan General de Contabilidad Pública (NPGCP), por Orden EHA/1037/2010, de 13 de abril, surge, al igual que en su versión de 1994, como consecuencia del necesario ajuste del mismo tras la aparición, en noviembre de 2007, del Plan General de Contabilidad para las empresas de negocios. Con ello, se realiza un acercamiento entre ambos Planes de Cuentas, el de las empresas de negocios y el de las Administraciones Públicas, donde lo importante es la imagen fiel de la situación económico-financiera de la empresa o el Ente Público, por encima de otras informaciones sobre el control de legalidad que, aunque importantes de obtener, no constituyen la esencia de la Contabilidad Pública. Con este NPGCP se ha buscado, en primer lugar, la normalización de los criterios contables aplicados por las distintas administraciones públicas sometidas a esta legislación y, en segundo lugar, se ha pretendido, en la medida de lo posible, la normalización con los principios contables aplicables a las empresas y su armonización con la legislación contable internacional (NIC y NIIF). Su estructura sigue de forma idéntica la contemplada en el plan contable para las empresas de negocios, y se divide en cinco partes: Primera parte: Marco conceptual de la contabilidad pública. Segunda parte: Normas de reconocimiento y valoración. Tercera parte: Cuentas anuales. Cuarta parte: Cuadro de cuentas. Quinta parte: Definiciones y relaciones contables. Para facilitar la consulta a profesionales y estudiantes se incluye un desplegable que contiene el Cuadro de Cuentas, el Balance, la Cuenta del Resultado Económico Patrimonial, el Estado de Liquidación del Presupuesto y el Estado de Flujos de Efectivo. *** Nota: Los envíos a España peninsular, Baleares y Canarias se realizan a través de mensajería urgente. No aceptamos pedidos con destino a Ceuta y Melilla.…
Seller Inventory # 15703357
- Title
- Plan General de Contabilidad Pública
- Author
- Ediciones Pirámide
- Publisher
- Ediciones Pirámide
- Publication year
- 2017
- Condition
- New
- Binding
- Soft cover
- Language
- Spanish
- ISBN 10
- 843683867X
- ISBN 13
- 9788436838671
- Item weight
- 527 grams
- Seller catalogs
- Contabilidad y Operaciones Financieras
"Synopsis" may belong to another edition of this title.
Shipping rates from Spain to U.S.A.
| Item | 20 to 35 business days | 7 to 15 business days |
|---|---|---|
| First item | £ 15.79 | £ 21.12 |
Payment methods
Seller's business information
Agapea Factory S.A
Calle Bodegueros 43, Planta 1 Puerta 1
Malaga, Spain 29006
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