Accounting General Plan non-profit organizations (I)

Abstract

On the occasion of the adoption of rules to adapt the General Accounting Plan to non-profit organizations (RD 1491/2011), the Centro de Estudios Financieros will publish a series of articles regarding developments and specific matters referred into the new norm.

This first paper analyzes the main developments and the study's conceptual framework and accounting policies and valuation related to: fixed assets special rules on intangible assets, Historical Heritage assets, creditors and debtors and inventory.