Identifier: TFG:1129
Authors: Curto Guillen, Patricia
Abstract:
My aim in this work has been to explain all the theoretical content of the form simple, to try that anyone can understand. The project could be divided into two blocks: the first discussing the European standards and the second of the Spanish. On European standards, I explained a little history about IAS/IFRS, the important reform 2002, are responsible for preparing in each case and brief summary of each standard that is currently in force, highlighting the goal is to reach an accounting unification internationally. On the Spanish legislation, I made a introduction of the 1973 Plan, to introduce the 1990 Plan, and then make an explanation more extensive about the reform of 2007, which marked a turning point in the Spanish accounting, because from that time was introduced in that process of unification with Europe. In that case, I explained the structure of the General Plan 1990, and subsequently the 2007 Plan in more detail, as it is currently it is in force. Also mention the reform to the Plan which has PIMES been that 2016, although not yet have much information and not can do a thorough investigation, the reform is to remove load such enterprises at the time of filing the documentation. In conclusion, we can say that all the reforms made so far, they have been positive, as they have met the objectives initially by people responsible, which is the harmonization of accounting, and I hope also to have achieved my goal.
Repositori URV