Planning by examination of the Spanish General Accounting Plan. Analysis and development of its five parts: Accounting Framework, Recognition and Measurement Standards, Annual Accounts, Chart of Accounts, and Definitions and Accounting Entries.
In recent years it has been observed in Spanish society that there is a greater demand for accounting information by businesses, both in quantity and quality, as a result of their greater economic and social culture. For any operator (whether natural or legal) accounting information quality is essential to take positions or decisions to third parties. For this reason it is necessary to follow the accounting standards businesses so common that in the eyes of any agent allowed to take decisions with economic and financial information standardized and represented in the annual accounts.