Plan General de Contabilidad
Spain’s new accounting regulations for companies
Issued in November 2007.
“Here”:http://rynne.org/file_download/4 is the original version as publlished, without any subsequent amendments.
Though on its way out (being relaced by IFRS), the Plan General de Contabildad had dominated book-keeping in Spain for nearly 20 years and is all over the place.

