Plan general de contabilidad: Normativa contable y de supervisión.

The article focuses on accounting and supervision regulations under general accounting plan of Spain. It mentions modifications introduced in IAS-IFRS derived from IFRS 9 on Financial Instruments and IFRS 15 on revenue recognition and complicate difficult fittings between accounting standards. It also mentions fair value measurement with changes in the profit and loss account and sales motivated by increased credit risk.