General accounting plan and regulatory developments

Revised text obatined from the ICAC website, with the modifications established by Royal Decree 1159/2010 of 17 September. The changes are entered in red to make them easier to see. In addition, the following registration and valuation standards must be considered:

Revised text obatined from the ICAC website, with the modifications established by Royal Decree 1159/2010 of 17 September. The changes are entered in red to make them easier to see. In addition, the following registration and valuation standards must be considered: