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- Title
Análisis contable de los recursos financieros exigibles de los partidos.
- Authors
López, Ángel Rodríguez; Cerviño, Esther Fidalgo
- Abstract
This paper aims essential to develop a detailed analysis of different types of required financial resources that integrate the financial structure of the Spanish political parties, as well, is intended to place special emphasis on the composition of the passive stream and not aware of our particular accounting subject in particular on the study of all sources of funding outside in the form of loans and credits used by political formations to finance their investments and specific costs, in line with developed at international standards of financial reporting (IAS/IFRS) and the General Accounting 2007 (PGC 2007) plan but taking into account partially obsolete with the entry into force of PGC 2007 year 2008 (NLA) non-profit nature of our specific accounting subject and the existence since 1998 a sectoral and NLA, that is, at present, specific accounting plan starting point. INSET: FICHA RESUMEN.
- Subjects
SPAIN; ACCOUNTING; SPANISH loans; INVESTMENTS; OPERATING costs; POLITICAL parties
- Publication
Partida Doble, 2011, Vol 22, Issue 233, p10
- ISSN
1133-7869
- Publication type
Article