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Author
Ligüerre Carbó, Alejandro
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Abstract
The objective of this work is to analyze the different changes that our 2008 General Accounting Plan has undergone as a result of Royal Decree 1159/2010, Royal Decree 602/2016 and Royal Decree 1/2021.
To carry out this work, a thorough Reading of the 2008 General Accounting Plan has been carried out in order to compare it with the three Royal Decrees that have been updating our accounting plan from 2010 to 2021.
As a result of the work of analysis and comparision of the General Accounting Plan of 2008 with the three respective Royal Decrees, some tables have been made that, by way of synthesis, compare the General Accounting Plan of 2008 with Royal Decree 1159/2010, Royal Decree 602/2016 and Royal Decree 1/2021, respectively, focusing on the points that have been considered most relevant to compare.
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