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The General Business Accounting Plan (PCGE) is a structured set of accounts that facilitates the orderly registration of economic operations for financial statement preparation. The updated PCGE, effective since January 1, 2020, includes changes such as the incorporation of SME standards and the removal of underused sub-accounts. Its objectives are to provide standardized accounting codes for transaction registration, ensuring compliance with International Financial Reporting Standards (IFRS) and enabling a

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