1. What is the primary purpose of accounting regulations and normalization processes in the context of economic reality?
2. Which of the following correctly describes the evolution of accounting norms over time?
3. Which principle is NOT typically considered a fundamental accounting principle?
Normative evolution — stages?
Mercantile, tax, EU adaptation, international standards
Norm types — examples?
Mercantile, fiscal, civil
Current norms — main laws?
Ley 16/2007, Código de Comercio, RD 1514/2007, Ley 22/2015
Normative evolution — stages?
Mercantile, tax, EU adaptation, standards
Main norms — examples?
Ley 16/2007, Código de Comercio, RD 1514/2007, Ley 22/2015
Books of accounts — required?
Diario, Inventories, Annual Accounts
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