Resumen

RUFF ESCOBAR, Claudio; MATHEU PEREZ, Alexis; RUIZ TOLEDO, Marcelo  y  BENITES GUTIERREZ, Luis. The improvement of accounting management in spanish associations that promote health in elderly. Rev Cubana Invest Bioméd [online]. 2018, vol.37, n.4, pp.1-8. ISSN 0864-0300.

The improvement in the supply of accounting information undoubtedly leads to greater efficiency in organizations, allowing them to more easily achieve their objectives. The objective of this article is to analyze the current accounting record system of Spanish associations dedicated to the promotion of health in the elderly. For this, all the relevant standards related to the accounting management of such associations have been analyzed, and the provisions of the current 2007 General Accounting Plan have been compared with those of the old 1990 Plan, to check whether the sectoral adaptation of 1998 is obsolete or if there are some discrepancies between the two provisions mentioned above. Obviously, the applicable international accounting regulations (NIC/IFRS) have also been studied. The study makes it possible to verify that the current General Accounting Plan for 2007 involves changes of great relevance with respect to the accounting information of associations for the promotion of health in old age, for which the old sectoral adaptation of 1998 is obsolete and should be updated.

Palabras clave : nonprofit organizations; accounting; health; management.

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