Título : | Contabilidad de empresas inmobiliarias y constructoras | Tipo de documento: | texto impreso | Autores: | Garcia Castellví, Antonio., Autor | Editorial: | Barcelona: Gestión 2000 | Fecha de publicación: | 2001 | Número de páginas: | 290 p. | ISBN/ISSN/DL: | 848088579 | Idioma : | Español (spa) | Materias: | Contabilidad
| Palabras clave: | Contablidad - Sector constructor , inmobiliario | Clasificación: | 657.833 /G172c | Resumen: | Ámbioto de la aplicación PGCI , Actividad constructora - actividad inmobiliaria , Problemática de la empresa inmobiliaria , Diferencias substanciales de la adaptación del PGC a las empresas inmobiliarias , Financiación básica , Inmovilizado , Existencias , Acreedores y deudores por operaciones de tráfico , Cuentas financieras , Compras y gastos , Ventas e ingresos , Cuentas anuales , Adaptación sectorial del PGC a las empresas constructoras, Contabilización del IVA , Uniones temporales de empresas constructoras. |
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) 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