Activos no corrientes mantenidos para la venta: tratamiento contable previsto en el P.G.C-07 y diferencias con los activos no corrientes objetos de amortización

In the face of coming into force the new Accounting General Plan approved by Order in Council 1514/2007 from November the 16th, this article provides Non-current assets held for sale and the issue of non-repayment, everything with practical assumptions for clarifying the study on the subject.

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Bibliographic Details
Main Author: Tejada Ximénez de Olaso, María del Carmen
Format: Article
Language:Spanish
Published: Real Centro Universitario Escorial-María Cristina 2009
Online Access:http://dialnet.unirioja.es/servlet/oaiart?codigo=2916298
Source:Anuario jurídico y económico escurialense, ISSN 1133-3677, Nº. 42, 2009, pags. 319-338
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Summary: In the face of coming into force the new Accounting General Plan approved by Order in Council 1514/2007 from November the 16th, this article provides Non-current assets held for sale and the issue of non-repayment, everything with practical assumptions for clarifying the study on the subject.