The third teaching unit, once introduced the concept of accounting standards and existing systems, the legal framework for accounting in Spain are analyzed, paying special attention to the General Accounting Plan which came into force in January 2008.
The detailed content of the teaching unit 3 is:
UNIT V: STANDARDIZATION EQUITY: STUDY OF ACCOUNTING STANDARDS IN SPAIN.
1.- ACCOUNTING STANDARDS.
1.1.- CONCEPT AND CHARACTERISTICS.
1.2. SYSTEMS STANDARDIZATION.
2. ACCOUNTING STANDARDS IN SPAIN.
2.2 REGULATORY ACCOUNTING STUDY BOOKS IN SPAIN.
3. STUDY PLAN GENERAL ACCOUNTING