Plan General de Contabilidad y de PYMES
Language: Spanish
Published by Ediciones Pirámide, 2015
- Softcover
- Used
Seller: Hamelyn, Madrid, M, SpainHamelyn
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Condition: Used - Very good
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- Title
- Plan General de Contabilidad y de PYMES
- Author
- Ediciones Pirámide
- Publisher
- Ediciones Pirámide
- Publication year
- 2015
- Condition
- Very Good
- Binding
- Soft cover
- Language
- Spanish
- ISBN 10
- 8436834011
- ISBN 13
- 9788436834017
Estos Reales Decretos desarrollan la Ley 16/2007, de 4 de julio, de reforma y adaptación de la legislación mercantil en materia contable, según el criterio de transparencia y comparabilidad marcadas por la Unión Europea. Ambos constituyen las normas contables básicas y presentan su contenido de la siguiente forma: marco conceptual, normas de registro y valoración de aplicación generalizada, modelos de cuentas anuales normales y abreviadas y definiciones y relaciones contables más comunes.
El Plan General de Contabilidad de Pequeñas y Medianas Empresas está dirigido a empresas que no superan, durante dos ejercicios consecutivos, dos de los tres límites siguientes: 2,85 millones de euros de activos, 5,7 millones de euros de cifra de negocio y 50 empleados. Además, comparado con el PGC, es más sintético, ya que ha eliminado el tratamiento de operaciones que no realizan las pymes y se han reducido los modelos de cuentas anuales, suprimiendo, incluso, el estado de flujos de efectivo.
También incluye herramientas de consulta indispensables para estudiantes de contabilidad: índices alfabéticos de cuentas y dos desplegables:
PGC: Cuadro de Cuentas, Balance, Cuenta de Pérdidas y Ganancias, el Estado de Cambios en el Patrimonio Neto y el Estado de Flujos de Efectivo.
PGC de PYMES: Cuadro de Cuentas, Balance y Cuenta de Pérdidas y Ganancias.
"Synopsis" may belong to another edition of this title.
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