NEW ACCOUNTING CONSULTATIONS PUBLISHED IN THE BOICAC 100
Have recently been published in the BOICAC number 100, a number of inquiries regarding these accounting issues
- The scope of the new parameters relating to the formulation of abbreviated financial statements incorporated in the TRLSC, by law 14/2013
- 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.
- Accounting for investments in equity instruments in a company that applies the PGC-SMEs. NRV 8th
- Exemption from the obligation to consolidate because of size when one of the group companies has been without its securities admitted to trading
- Correction value in a portfolio of listed shares held by a Foundation
- 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