TY  - JOUR
T1  - 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
A1  - Tejada Ximénez de Olaso, María del Carmen
PB  - Real Centro Universitario Escorial-María Cristina
YR  - 2009
UL  - http://biblioteca.ararteko.eus/Record/dialnet-ar-18-ART0000291592
AB  - 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.
ER  -