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Research Repository of Catalonia
Article . 2026
Data sources: Research Repository of Catalonia
Claim

Aportaciones recibidas por una fundación para financiar un programa de becas: normas de adaptación del Plan General de Contabilidad a las entidades sin fines lucrativos (NRV 8.ª)

descriptionPublicationkeyboard_double_arrow_right Article 05 May 2026 Spain Spanish; Castilian Publisher:Centro de Estudios Financieros
Authors: García Giménez, Pilar;

handle: 10230/73260

Aportaciones recibidas por una fundación para financiar un programa de becas: normas de adaptación del Plan General de Contabilidad a las entidades sin fines lucrativos (NRV 8.ª)

Abstract

Aplicación práctica de la consulta 3 del BOICAC 113, de marzo de 2018, la cual versa sobre el adecuado tratamiento contable a otorgar por una fundación que cuenta con un programa de becas para titulados universitarios, de formación profesional y para la realización de prác-ticas en empresas, y que para la financiación de dichos programas se firman convenios de colaboración empresarial.

Country
Spain
Keywords

Fundacions -- Comptabilitat, Beques -- Comptabilitat, Entitats sense ànim de lucre -- Comptabilitat

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    popularity
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    influence
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    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
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