{"id":1901,"date":"2017-01-09T11:40:19","date_gmt":"2017-01-09T09:40:19","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/sha-simplificat-la-comptabilitat-de-les-petites-i-mitjanes-empreses-incloses-fundacions-i-associacions\/"},"modified":"2017-01-09T11:40:19","modified_gmt":"2017-01-09T09:40:19","slug":"sha-simplificat-la-comptabilitat-de-les-petites-i-mitjanes-empreses-incloses-fundacions-i-associacions","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/sha-simplificat-la-comptabilitat-de-les-petites-i-mitjanes-empreses-incloses-fundacions-i-associacions\/","title":{"rendered":"&#8220;S&#8217;ha simplificat la comptabilitat de les petites i mitjanes empreses, incloses fundacions i associacions&#8221;"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"color: #ff0000;\"><em>La informaci\u00f3 que donarem a continuaci\u00f3 tant sols afectar\u00e0 a les empreses que venen obligades a dur la seva comptabilitat ajustada al Codi de Comer\u00e7 aix\u00ed com a les fundacions i associacions. Dit d&#8217;una altra manera, no afectar\u00e0 a les empreses propietat de persones f\u00edsiques que tributin per IRPF en els sistemes d&#8217;estimaci\u00f3 directa simplificada o d&#8217;estimaci\u00f3 objectiva.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\">En el BOE del 17-12-2016 s&#8217;ha publicat el<em><span style=\"text-decoration: underline;\"><span style=\"color: #ff0000;\"><a style=\"color: #ff0000; text-decoration: underline;\" href=\"http:\/\/www.boe.es\/boe\/dias\/2016\/12\/17\/pdfs\/BOE-A-2016-11954.pdf\"> Reial decret 602\/2016<\/a><\/span><\/span><\/em>\u00a0 que va entrar en vigor el dia 18-12-2016 i produir\u00e0 efectes pels exercicis iniciats a partir del 1 de gener del 2016,\u00a0 pel qual es modifiquen diverses normes que afecten a les obligacions comptables de les petites i mitjanes empreses (Pimes) i tamb\u00e9 a les normes d&#8217;adaptaci\u00f3 del Pla General de Comptabilitat (PGC) a les entitats sense finalitats lucratives. <u>Destaquem<\/u>:<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\"><strong><u>M\u00e9s empreses es podran acollir al PGC-Pimes<\/u><\/strong>:<\/span> Es podran acollir el PGC-Pimes les empreses que reuneixin almenys dues de les seg\u00fcents circumst\u00e0ncies:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Que el seu actiu no superi els quatre milions d&#8217;euros;<\/li>\n<li>Que l&#8217;import net de la seva xifra anual de negoci no superi els vuit milions<\/li>\n<li>Que el nombre mitj\u00e0 de treballadors empleats durant l&#8217;exercici no sigui superior a 50.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Les empreses perdran la possibilitat d\u2019aplicar el Pla General de Comptabilitat de Pimes si a la data de tancament deixessin de reunir dues de les circumst\u00e0ncies anteriors durant dos exercicis consecutius.<\/p>\n<p style=\"text-align: justify;\">En tot cas, no podran aplicar el PGC Pimes entre d\u2019altres:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Les entitats d\u2019inter\u00e8s p\u00fablic regulades a l\u2019art. 3.5 de la Llei 22\/2015, de 20 de juliol, de Auditoria de Comptes;<\/li>\n<li>Les empreses que formin part d\u2019un grup de societats i hagin de consolidar comptes.<\/li>\n<li>Les empreses que la seva moneda funcional sigui diferent de l\u2019euro.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\"><strong><u>Es suprimeix l\u2019obligatorietat d\u2019incloure l\u2019estat de canvis en el patrimoni net i l\u2019estat de fluxos d\u2019efectiu<\/u><\/strong><\/span>: Les empreses que utilitzin el model abreujat del PGC o el model PGC-Pimes, no hauran d&#8217;incloure en els seus comptes l&#8217;estat de canvis en el patrimoni net ni l\u2019estat de fluxos d\u2019efectiu.<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\"><strong><u>Es redueix la informaci\u00f3 que les Pimes hauran d&#8217;incloure en el model de mem\u00f2ria abreujada<\/u><\/strong><\/span>: Els canvis afecten principalment als seg\u00fcents apartats:<\/p>\n<ul style=\"text-align: justify;\">\n<li>L&#8217;activitat de l&#8217;empresa.<\/li>\n<li>L&#8217;aplicaci\u00f3 del resultat.<\/li>\n<li>Els actius i els passius financers.<\/li>\n<li>Els fons propis.<\/li>\n<li>La situaci\u00f3 fiscal.<\/li>\n<li>Les subvencions, les donacions i els llegats.<\/li>\n<li>Els ingressos i les despeses.<\/li>\n<li>Les operacions amb parts vinculades.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\"><strong><u>Actius intangibles. Fons de comer\u00e7. Canvis en els criteris de registre i valoraci\u00f3 per a tot tipus d&#8217;empreses<\/u><\/strong><\/span>:<\/p>\n<ul style=\"text-align: justify;\">\n<li>A partir del 1.1.2017 els immobilitzats intangibles passaran a ser considerats actius de vida \u00fatil definida i, per tant, hauran de ser objecte d&#8217;amortitzaci\u00f3 sistem\u00e0tica en el per\u00edode durant el qual es preveu, raonablement, que els beneficis econ\u00f2mics inherents a l&#8217;actiu produeixin rendiments per a l&#8217;empresa.<\/li>\n<li>Quan la vida \u00fatil d&#8217;aquests actius no es pugui estimar de manera fiable s&#8217;amortitzaran en un termini de deu anys, sens perjudici dels terminis establerts en les normes particulars sobre l&#8217;immobilitzat intangible.<\/li>\n<li>Com a m\u00ednim el moment de tancament de l&#8217;exercici s&#8217;analitzar\u00e0 l&#8217;exist\u00e8ncia d&#8217;indicis de deteriorament dels actius intangibles i, si s&#8217;escau, es calcular\u00e0 l&#8217;import recuperable i s\u2019efectuaran les correccions valoratives necess\u00e0ries.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong><u><span style=\"color: #3366ff;\">Comptes anuals consolidat<\/span>s<\/u><\/strong>: Hi haur\u00e0 petits canvis pel que fa a les normes per a la formulaci\u00f3 de comptes anuals consolidats d&#8217;aquelles empreses que vinguin obligades a presentar-los.<\/p>\n<p style=\"text-align: justify;\"><strong><u><span style=\"color: #3366ff;\">Entitats sense fins lucratius (associacions i fundacions)<\/span>:<\/u><\/strong> S\u2019aproven les normes d\u2019adaptaci\u00f3 del PGC a les entitats sense fins lucratius i els criteris per tal que puguin aplicar les PGC pimes.<\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/butlletimensual1_52129931.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-765\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/butlletimensual1_52129931.jpg\" alt=\"butlletimensual1\" width=\"658\" height=\"325\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/butlletimensual1_52129931.jpg 658w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/butlletimensual1_52129931-300x148.jpg 300w\" sizes=\"(max-width: 658px) 100vw, 658px\" \/><\/a><\/p>\n<p><span style=\"color: #3366ff;\"><strong><em>Som assessors fiscals i comptables. Consulteu-nos sense comprom\u00eds trucant al 972 426 082 o per correu electr\u00f2nic adre\u00e7at a algun dels nostres assessors: antoninavarro@rm-assessors.cat; mariaromaguera@rm-assessors.cat, o, carlesvilanova@rm-assessors.cat.<\/em><\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La informaci\u00f3 que donarem a continuaci\u00f3 tant sols afectar\u00e0 a les empreses que venen obligades a dur la seva comptabilitat ajustada al Codi de Comer\u00e7 aix\u00ed com a les fundacions i associacions. Dit d&#8217;una altra manera, no afectar\u00e0 a les empreses propietat de persones f\u00edsiques que tributin per IRPF en els sistemes d&#8217;estimaci\u00f3 directa simplificada [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3292,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[21,41,16],"tags":[600,601,602],"class_list":["post-1901","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable","tag-comptabilitat-associacions-fundacions","tag-comptabilitat-pimes-associacions","tag-simplificacio-comptabilitat-pimes"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>&quot;S&#039;ha simplificat la comptabilitat de les petites i mitjanes empreses, incloses fundacions i associacions&quot; | RM Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.rm-assessors.cat\/en\/sha-simplificat-la-comptabilitat-de-les-petites-i-mitjanes-empreses-incloses-fundacions-i-associacions\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"&quot;S&#039;ha simplificat la comptabilitat de les petites i mitjanes empreses, incloses fundacions i associacions&quot; | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"La informaci\u00f3 que donarem a continuaci\u00f3 tant sols afectar\u00e0 a les empreses que venen obligades a dur la seva comptabilitat ajustada al Codi de Comer\u00e7 aix\u00ed com a les fundacions i associacions. 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