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Resolución de 5 de marzo de 2019, del Instituto de Contabilidad y Auditoría de Cuentas, por la que se desarrollan los criterios de presentación de los instrumentos financieros y otros aspectos contables relacionados con la regulación mercantil de las sociedades de capital.

Resolution of March 5, 2019, of the Institute of Accounting and Auditing of Accounts, which develops the criteria for the presentation of financial instruments and other accounting aspects related to the commercial regulation of capital companies

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Summary

The General Accounting Plan (PGC) approved by Royal Decree 1514/2007, of November 16, includes in its Second Part the registration and valuation rules that develop the accounting principles and other provisions contained in the First Part related to the Conceptual Framework of Accounting.

Issuer

Spain

Year

2019

Region

Europe

Issuer (type)

Ministry of Economy and Business (Government)

Instrument type

Resolution

Disclosure instrument

No

Geographical scope

National

Mandatory or voluntary

Mandatory

Text analysis

    • Very Low 0.23%
    • Low 0.00%
    • S focus: compensation
    • G focus: accountability
    • Finance, Professional services