Royal Decree 1/2021, of January 12, which amends the Spanish National Chart of Accounts (CoA) and additional legislation, in accordance with international accounting standards.

In line with the draft amendment to the Spanish National Chart of Accounts (CoA) and additional legislation published by the Spanish Accounting and Auditing Institute – Instituto de Contabilidad y Auditoría de Cuentas (ICAC) – in October 2018, the amendment to the Chart of Accounts and its additional legislation is finally approved by Royal Decree 1/2021 of January 12.

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