Have recently been published in the BOICAC number 100, a number of inquiries regarding these accounting issues

1. The scope of the new parameters relating to the formulation of abbreviated financial statements incorporated in the TRLSC, by law 14/2013
2. Free transfer of tangible assets to customers. NRV NRV 8th and 14th. Free use of clinical analysis instruments in exchange for the purchase of reagents.
3. Accounting for investments in equity instruments in a company that applies the PGC-SMEs. NRV 8th
4. Exemption from the obligation to consolidate because of size when one of the group companies has been without its securities admitted to trading
5. Correction value in a portfolio of listed shares held by a Foundation
6. Attribution to results of a series of bequests received by a non-profit organization

For further information, please find enclosed the official link of the ICAC:

http://www.icac.meh.es/Consultas/Boicac/Buscador.aspx

We hope that your interest is in

HERRERA ECONOMISTS AND LAWYERS