How Long Does It Take To Get Digital Copy From Ea

News in models of presentation of annual accounts in the Commercial Register

Bulletin Oficial del Estado (BOE) dated March 14, publishes the resolution February 28, 2011 , Directorate General of Registries and Notaries, by amending the models for presentation at the commercial register of the annual accounts of the obligors publication.

The changing pattern of presentation of annual accounts are the result of the adoption of two accounting standards in nature.

• First, by Royal Decree 1159/2010 of 17 September, by adopting the Standards for the Preparation of Consolidated Financial Statements and amending the General Accounting Plan.
• Second, by Resolution of December 29, 2010, the Institute for Accounting and Auditing on the information to include in the notes to the accounts in respect of payment delays to suppliers in business.

Article 4 of Royal Decree 1159/2010, of September 17 amending the General Accounting Plan, having a direct impact on patterns of presentation of annual accounts in the commercial register, approved by the Order JUS/206/2009. Thus:

• paragraph six adjust the correlation model of balance in normal and abbreviated
Seven
• amending paragraph 1.3 of the standard model note memory
• eight note paragraph 7.2.2 of the standard model of memory,
• deleted paragraph nine point 4 of paragraph 12.1. Tax benefits of footnote 12. Fiscal situation of the standard model of memory,
• Ten amending paragraph note 19 normal memory model, and Section Eleven modifies the note 20.4 of the standard model of memory.

The Resolution of December 29, 2010, the Institute for Accounting and Auditing, in accordance with the third additional provision of Law 15/2010, of July 5, to amend the Law 3 / 2004 29 December laying down measures to combat late payment in commercial transactions, rules on the information to include in the report of the annual accounts of companies from the year 2010. The Resolution introduced a new information section in the rules for preparation of the content of the report (paragraph 27 in the standard model, and paragraph 15 in the abbreviated models and SMEs).

Finally, in order to homogenize the data sheets to identify general patterns of individual and consolidated accounts, are included in these information relating to employment in detail by type of contract and sex, and employment of people with disabilities.

Entry into force: the use of new models will be required obligors for the meeting or the members approve their annual accounts after the publication of the resolution in the Official Gazette.

Related Entries:

• elements annual accounts.
• New changes in the deposit and publication of annual accounts .
• The deposit accounts in the new Companies Act Capital.

Updated: formal models Annual Accounts 2010 ( here )