Amat Salas, Oriol; Blake, John; Oliveras, Ester
(1999-10-01)
In 1990 a new Spanish 'Plan General de Contabilidad' (PGC) implemented
the requirements of the EU 4th and 7th Directives in Spain. Included
in the PGC is the requirement, derived from the 4th Directive, that
accounts ...