• On the accounting of "bonus" or variables wages using objective paid by a company to its employees is accrued during the year 2014But the determination of the amount due and payment will not occur until the following year. MCC. According to the above, regardless of the actual time of payment, the expense for employee benefits should be recorded in the period in which it accrues, ie in 2014, the best estimate of the amount payable to the See 9 BOICAC No. 98 / JUNE 2014

  • Accounting Rate of furniture purchased by a company intended for exhibition in shops and fairs. Given the foregoing, will inventory accounting consideration all the furniture for incorporation or has been incorporated into the marketing cycle, which is the proper object of economic activity of the company. By contrast, the furniture intended for exhibition and fairs store has been used for a purpose other than the ordinary activity, and therefore will not be sold in the normal course of business, shall, accounting purposes, the nature of fixed assets.See 8 BOICAC No. 98 / JUNE 2014.

  • Accounting for tax credits that may arise con the occasion of the ECJ ruling of 27 February 2014, establishing the illegality of the tax on retail sales declares certain hydrocarbons. NECA 7ª.According to this consultation, the asset tax refund will be made by crediting an account of income for the year, particularly in the 778. "exceptional income" account because, although the said income is tax nature, it is a significant amount of income and exceptional paper should not be considered when evaluating the results of the company. That is, in the case You can not talk about accounting error or change of position en la medida que los pagos fueron realizados en cumplimiento de nuestro ordenamiento jurídico interno, pagos que ahora, en virtud del pronunciamiento del Alto Tribunal comunitario, are improper. See 7 BOICAC No. 98 / JUNE 2014.

  • Customer Loyalty Program by delivering gift vouchers and points redeemable for discounts on future sales. NRV 14ª.Accordingly, in response to the question posed, if such contracts contain, implicitly, several agreements or obligations of compliance to run at different times, the company must allocate the amount of the consideration received in proportion to the relative fair value of the See 5 BOICAC No. 98 / JUNE 2014.

  • Accounting treatment of payroll withholding workers poorly practiced in previous years. NRV 22nd. Whenever changes in accounting policies or correction of errors concerning developments in previous periods should incorporate the information in the notes to the financial statements. "According to the above, to the extent that the debt to the Treasury rise to the Birth of a law receivables from employees, the company accounted for as assets and liabilities without the facts alleged, therefore, affect the equity of the entity subject to the outcome that may subsequently arise from the obligation to estimate the possible deterioration of the payment against workers. See 6 BOICAC No. 98 / JUNE 2014

  • Accounting for an invoice at a given operating lease. NRV NRV 8th and 12th.From the above it follows that, in accordance with the principle of accrual lease expense must be recognized depending on the actual flow of committed service. On the other hand, the amount shown as supplied spending and regulation is recorded according to the economic substance of the transaction, in this sense if it amounts you paid the lessor by the lessee, corresponding spending the latter, shall apply as indicated in the previous paragraph, ie they are recognized as expenses by nature. See 3 BOICAC No. 98 / JUNE 2014

  • Accounting for taxes on fluorinated greenhouse gases regulated by Law 16/2013. Therefore, being a tax on the consumption of that product and must be passed by the taxpayer, the tax will not be part of the revenue of the company. See 2 BOICAC No. 98 / JUNE 2014

  • Accounting for a credit and overdraft agreements. NRV 9ª. See 1 BOICAC No. 98 / JUNE 2014