Contabilidad: Iniciacion Practica PDF

Contabilidad: Iniciacion Practica

April 21, 2019

Titulo del libro: Contabilidad: Iniciacion Practica

In the words of Clemente Checa, we are faced with (...) a serious, rigorous, scientifically very meritorious and didactically very clear, readable and easy to understand work, even by readers who are less experienced in accounting issues, an undoubted merit Of its author - the Doctor in Law and Eladio Pascual Pedreño - that has obtained a work destined to those who do not possess previous knowledge of accounting; In particular, for law students who usually lack accounting knowledge. The book, eminently practical, makes a detailed and exhaustive analysis of the new Accounting Plan, studying the reason for the reform, paying particular attention to international accounting standards, their characteristics and the parts that comprise it: conceptual framework of the accounting; Registration and valuation standards; Annual accounts: balance sheet, profit and loss account, report, statement of changes in equity and statement of cash flows; Chart of accounts; And definitions and accounting relationships, concluding with the reference to the also new General Accounting Plan for small and medium enterprises, as well as the specific criteria applicable to microenterprises. In addition, the third edition includes a new chapter 12 where a detailed study of the subject of impairment losses is made, starting with its concept and then proceeding to analyze the impairment of property, plant and equipment, real estate investments, Long-term equity investments, long-term debt and long-term debt securities; Of stocks; Of commercial loans, differentiating between the global and individualized allocation, and of the financial instruments, a section on the impairment of short-term investments, of short-term debt securities, Short-term assets and non-current assets held for sale. It includes a recapitulative assumption and a legislative annex. In the words of Clemente Checa, we are faced with (...) a serious, rigorous, scientifically very meritorious and didactically very clear, readable and easy to understand work, even by readers who Are less experienced in accounting issues , an undoubted merit Of its author - the Doctor in Law and Eladio Pascual Pedreño - that has obtained to work destined to those who do not possess previous knowledge of accounting; In particular, for law students who usually lack knowledge accounting. The book, eminently practical, makes a detailed and exhaustive analysis of the new Accounting Plan, studying the reason for the reform, paying particular attention to international accounting standards, their characteristics and the parts that comprise it: conceptual framework of the accounting; Registration and valuation standards; Annual accounts: balance sheet, profit and loss account, report, statement of changes in equity and statement of cash flows; Chart of accounts; And definitions and accounting relationships, including the reference to the General Accounting Plan for small and medium enterprises, as well as the specific criteria applicable to microenterprises. In addition, the third edition includes a new chapter 12 where a detailed study of the subject of impairment losses is made, starting with its concept and then proceeding to analyze the impairment of property, plant and equipment, real estate investments, Long-term equity Investments, long-term debt and long-term debt securities; Of stocks; Of commercial loans, differentiating between the global and individualized allocation, and the financial instruments, the section on the impairment of short-term investments, short-term debt securities, short-term assets and non-current assets held for sale. It includes a recapitulative case and a legislative annex.

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