The PGC has 200 articles. IFRS has thousands of paragraphs. IgeraGestories has them all indexed and citable.

ChatGPT can attempt it but without accuracy guarantees under the current PGC. The model may apply outdated accounting criteria, confuse PGC 2007 with the 1990 version, or mix IFRS criteria with those of the Spanish General Accounting Plan (PGC). An incorrect journal entry can affect the year-end close, the corporate tax reconciliation or the true and fair view of the annual accounts.

Yes. The key ICAC (Instituto de Contabilidad y Auditoria de Cuentas) resolutions on measurement and recognition of financial assets, equity instruments, leases and inventories are indexed. IgeraGestories answers valuation queries citing the specific ICAC resolution and the corresponding PGC account number.

Yes. Permanent and temporary differences between the accounting result and the corporate tax base are resolved with cross-references: the LIS article (Arts. 11-26 for extracontable adjustments) and the affected PGC account. This combination is difficult to obtain from ChatGPT, which may cite the LIS article but without the precise accounting context.

Not reliably. The PGC 2007 has received targeted amendments, such as the transposition of EU Directive 2013/34/EU via RD 602/2016, the micro-enterprise reform and changes to consolidation criteria. These amendments may not be in ChatGPT training corpus or may be outdated relative to the current version.

Yes. During the accounting close, IgeraGestories resolves in seconds queries on accruals (Arts. 38 CCo), impairment (NRV 10 PGC), provisions (NRV 15 PGC), foreign currency exchange differences and R&D cost capitalisation criteria. Every answer includes the exact rule and the PGC account number affected.