SPANISH GENERAL ACCOUNTING PLAN

SPANISH GENERAL ACCOUNTING PLAN

Fecha de publicación: 2012

ISSN: 978-84-89006-97-3

Materias: Contabilidad

Soporte: Papel

Páginas: 504

Descripción / Índice:

NO CONTIENE LA ULTIMA ACTUALIZACION ( REAL DECRETO 602/2016, DE 2 DE DICIEMBRE DE 2016 (BOE 17/12/2016) )

  1. PRESENTACION
  2. INTRODUCTION
  3. ACCOUNTING FRAMEWORK
    1. ANNUAL ACCOUNTS. FAIR PRESENTATION
    1. DISCLOSURE REQUIREMENTS IN ANNUAL ACCOUNTS
    1. ACCOUNTING PRINCIPLES
    1. COMPONENTS OF THE ANNUAL ACCOUNTS
    1. RECOGNITION CRITERIA FOR ELEMENTS OF ANNUAL ACCOUNTS
    1. MEASUREMENT CRITERIA
    1. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES
  4. RECOGNITION AND MEASUREMENT STANDARDS
    1. APPLICATION OF THE ACCOUNTING FRAMEWORK
    1. PROPERTY, PLANT AND EQUIPMENT
    1. SPECIFIC STANDARDS ON PROPERTY, PLANT AND EQUIPMENT
    1. INVESTMENT PROPERTY
    1. INTANGIBLE ASSETS
    1. SPECIFIC STANDARDS ON INTANGIBLE ASSETS
    1. NON-CURRENT ASSETS AND DISPOSAL GROUPS HELD FOR SALE
    1. LEASES AND SIMILAR TRANSACTIONS
    1. FINANCIAL INSTRUMENTS
    1. INVENTORIES
    1. FOREIGN CURRENCY
    1. VALUE ADDED TAX (VAT), CANARY ISLAND TAX (IGIC) AND OTHER INDIRECT TAXES
    1. INCOME TAX
    1. REVENUE FROM SALES AND THE RENDERING OF SERVICES
    1. PROVISIONS AND CONTINGENCIES
    1. LIABILITIES ARISING FROM LONG-TERM EMPLOYEE BENEFITS
    1. SHARE-BASED PAYMENT TRANSACTIONS
    1. GRANTS, DONATIONS AND BEQUESTS RECEIVED
    1. BUSINESS COMBINATIONS
    1. JOINT VENTURES
    1. TRANSACTIONS BETWEEN GROUP COMPANIES
    1. CHANGES IN ACCOUNTING CRITERIA, ERRORS AND ACCOUNTING ESTIMATES
    1. EVENTS AFTER THE BALANCE SHEET DATE
  5. ANNUAL ACCOUNTS
    1. DOCUMENTS COMPRISING THE ANNUAL ACCOUNTS
    1. PREPARATION OF ANNUAL ACCOUNTS
    1. STRUCTURE OF THE ANNUAL ACCOUNTS
    1. ABBREVIATED ANNUAL ACCOUNTS
    1. STANDARDS COMMONLY APPLICABLE TO THE BALANCE SHEET, THE INCOME STATEMENT, THE STATEMENT OF CHANGES IN EQUITY AND THE STATEMENT OF CASH FLOWS
    1. BALANCE SHEET
    1. INCOME STATEMENT
    1. STATEMENT OF CHANGES IN EQUITY
    1. STATEMENT OF CASH FLOWS
    1. NOTES
    1. REVENUE FOR THE PERIOD
    1. AVERAGE NUMBER OF EMPLOYEES
    1. GROUP COMPANIES, JOINTLY CONTROLLED ENTITIES AND ASSOCIATES
    1. INTERIM FINANCIAL STATEMENTS
    1. RELATED PARTIES
  6. STANDARD ANNUAL ACCOUNTS
    1. STANDARD FORMAT FOR ANNUAL ACCOUNTS
    1. CONTENT OF THE NOTES TO THE ANNUAL ACCOUNTS
  7. ABBREVIATED FORMAT FOR ANNUAL ACCOUNTS
    1. ABBREVIATED FORMAT FOR ANNUAL ACCOUNTS
    1. CONTENT OF THE NOTES TO THE ABBREVIATED ANNUAL ACCOUNTS
  8. CHART OF ACCOUNTS
  9. DEFINITIONS AND ACCOUNTING ENTRIES

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