The College of Economists of Madrid Section Toledo held on March 28 a seminar on "Development of Financial Statements and Memory". The conference will be given by Professor Gregory Labatut Serer.
Most recently, the ICAC has tested two resolutions to be applied in the years beginning on or after January 1, 2015, and therefore should be applied at year end 2015.
These two resolutions are:
- Resolution of 29 January 2016, the Institute of Accounting and Auditing, the information to be included in the notes of the financial statements in relation to the average payment period to suppliers in commercial operations.
- Resolution of 9 February 2016, the Institute of Accounting and Auditing, by the rules of registration, evaluation and preparation of the annual accounts for income tax accounting develop.
These resolutions have involvement in the preparation of the Annual Accounts 2015 closing and therefore need to have knowledge of their content and how they affect the Balance, Profit and Loss.
In addition, the ICAC has published the draft Royal Decree amending the PGC and PGC SMEs, according to the precepts laid down in Directive 2013/34 / EU of 26 June 2013. It should be remembered that the directive sets out simplified criteria for accounting of small and medium enterprises. This project greatly simplifies the information to be provided in the Report by the companies eligible for the PGC SMEs or Balance and abbreviated memory, but these changes will take effect on January 1, 2016, howevers also be laid down in the day.
Finally remark that the day will place special emphasis on the development of memory contents, the statement of changes in equity and cash flow statement for the year 2015, all from an eminently practical perspective.
PROGRAM:
1. Practical application of the Resolution of 9 February 2016, the Institute of Accounting and Auditing, by the rules of registration, evaluation and preparation of the annual accounts for income tax accounting develop.
2. Practical application of the Resolution of 29 January 2016, the Institute of Accounting and Auditing, the information to be included in the notes of the financial statements in relation to the average payment period to suppliers in commercial operations.
3. Content of normal, abbreviated and SMEs memory. major changes in the short and SMEs memory for next year.
4. Practical Preparation of Statement of Changes in Equity.
5. Development practice cash flow statement.
Most recently, the ICAC has tested two resolutions to be applied in the years beginning on or after January 1, 2015, and therefore should be applied at year end 2015.
These two resolutions are:
- Resolution of 29 January 2016, the Institute of Accounting and Auditing, the information to be included in the notes of the financial statements in relation to the average payment period to suppliers in commercial operations.
- Resolution of 9 February 2016, the Institute of Accounting and Auditing, by the rules of registration, evaluation and preparation of the annual accounts for income tax accounting develop.
These resolutions have involvement in the preparation of the Annual Accounts 2015 closing and therefore need to have knowledge of their content and how they affect the Balance, Profit and Loss.
In addition, the ICAC has published the draft Royal Decree amending the PGC and PGC SMEs, according to the precepts laid down in Directive 2013/34 / EU of 26 June 2013. It should be remembered that the directive sets out simplified criteria for accounting of small and medium enterprises. This project greatly simplifies the information to be provided in the Report by the companies eligible for the PGC SMEs or Balance and abbreviated memory, but these changes will take effect on January 1, 2016, howevers also be laid down in the day.
Finally remark that the day will place special emphasis on the development of memory contents, the statement of changes in equity and cash flow statement for the year 2015, all from an eminently practical perspective.
PROGRAM:
1. Practical application of the Resolution of 9 February 2016, the Institute of Accounting and Auditing, by the rules of registration, evaluation and preparation of the annual accounts for income tax accounting develop.
2. Practical application of the Resolution of 29 January 2016, the Institute of Accounting and Auditing, the information to be included in the notes of the financial statements in relation to the average payment period to suppliers in commercial operations.
3. Content of normal, abbreviated and SMEs memory. major changes in the short and SMEs memory for next year.
4. Practical Preparation of Statement of Changes in Equity.
5. Development practice cash flow statement.
Seminar on preparation of Financial Statements and Notes.
![Seminar on preparation of Financial Statements and Notes.]()
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