hechos contables

05:55 Sep 26, 2008 

Accounting Facts is part of the Accountancy training program. Something similar to jurisprudence...

05:13 Sep 26, 2008 

To María Eugenia Wachtendorff:

Normally I agree with many of your Answers on Kudoz, but here it looks like the source text is talking about
three types of "hechos contables" - so this would mean that
"hechos contables" are very specific - perhaps some sort of
procedures or activities which are performed in
accounting.

One of the examples you give says "Accounting Facts is an
online directory with articles, news and blogs about
accounting" - this shows that the term "Accounting Facts"
in this reference is simply "facts about the accounting
profession" - not specific procedures or activities which
are performed in accounting.

Here is a link which shows that these three things are the
three types of "hechos contables":

http://centros.uv.es/web/centros/economia/castellano/estudio...

"Tipos de hechos contables: permutativos, modificativos y
mixtos."

I think the suggestion from Ius Translation is probably best (better than my answer!): these are three basic types of "accounting transactions".