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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Format: | Article |
Language: | Spanish |
Published: |
Real Centro Universitario Escorial-María Cristina
2009
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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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