Novedades introducidas en la REFORMA del Plan General de Contabilidad en el modelo de reconocimiento y valoración de los ingresos por actividades ordinarias. (I) Introducción y reconocimiento de los ingresos.

The article focuses on reform of the General Accounting Plan in the model of recognition and valuation of income from ordinary activities and recognition of income. It mentions financial information of the new accounting standards and need to preserve reasonable homogeneity between both financial reporting frameworks. It also mentions recycling of income and expenses recognized in equity in the portfolio of securities.