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Presentamos los principios fundamentales para la presentación y el análisis de los estados financieros, a través de un Plan General de Contabilidad, adaptado para ajustarse a las normas internacionales, tiene una estructura compatible con la tradición contable en todos aquellos aspectos que no han de verse alterados por la introducción de los nuevos criterios. Estos principios han sido aplicados en varios países y son representativos en su aceptación internacional.
* Marco conceptual
* Normas de registro
* Cuentas anuales
* Cuadro de cuentas
* Definiciones y relaciones contables

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