{"id":4022,"date":"2020-01-14T18:00:51","date_gmt":"2020-01-14T16:00:51","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/novetats-en-la-comptabilitat-mercantil-a-partir-de-l1-de-gener-de-2020\/"},"modified":"2020-01-14T18:00:51","modified_gmt":"2020-01-14T16:00:51","slug":"novetats-en-la-comptabilitat-mercantil-a-partir-de-l1-de-gener-de-2020","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/novetats-en-la-comptabilitat-mercantil-a-partir-de-l1-de-gener-de-2020\/","title":{"rendered":"Novetats en la comptabilitat mercantil a partir de l&#8217;1 de gener de 2020"},"content":{"rendered":"<p>En el mes de mar\u00e7 del 2019 es va publicar una Resoluci\u00f3 de l&#8217;Institut de Comptabilitat i Auditoria de Comptes (ICAC) per la qual es desenvolupen els criteris de presentaci\u00f3 dels instruments financers i altres aspectes comptables relacionats amb la regulaci\u00f3 mercantil de societats de capital.<\/p>\n<p>Aquesta resoluci\u00f3 desenvolupa els criteris de presentaci\u00f3 dels instruments financers en sintonia amb la normativa internacional (NIC-UE 32), i que tamb\u00e9 aclareix nombroses implicacions comptables de la regulaci\u00f3 mercantil de les societats de capital, algunes d&#8217;elles disperses en diferents normes o consultes.<\/p>\n<p>El principal objectiu \u00e9s desenvolupar els criteris de presentaci\u00f3 en el balan\u00e7 dels instruments financers (accions, participacions, obligacions, etc\u00e8tera) seguint la Norma Internacional de Comptabilitat (NIC-UE 32). Aclarint implicacions com: aportacions socials, operacions amb accions i participacions pr\u00f2pies, aplicaci\u00f3 del resultat, augment i reducci\u00f3 del capital, emissi\u00f3 d&#8217;obligacions, dissoluci\u00f3 i liquidaci\u00f3, modificacions estructurals i canvi de domicili, aix\u00ed com altres modificacions.<\/p>\n<p>Destaquem el seg\u00fcent:<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Entrada en vigor<\/strong><\/span>:<\/p>\n<ul>\n<li>Ser\u00e0 aplicable als comptes anuals dels exercicis iniciats a partir de l&#8217;1 de gener de 2020.<\/li>\n<li>No obstant, es permetr\u00e0 a les societats l&#8217;aplicaci\u00f3 d&#8217;aquesta Resoluci\u00f3 de manera retroactiva, <span style=\"color: #000000;\">at\u00e8s que\u00a0la resoluci\u00f3 va entrar en vigor el 12\/3\/19.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\"><strong>A quines societats afecta<\/strong><\/span>:<\/p>\n<ul>\n<li>Totes les societats de capital (limitades, an\u00f2nimes &#8230;)<\/li>\n<li>Les societats cooperatives aplicaran els criteris regulats en l&#8217;Ordre EHA\/3360\/2010 i en el seu defecte els referits en aquesta resoluci\u00f3.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Principals novetats<\/strong><\/span>:<\/p>\n<ul>\n<li><span style=\"color: #0000ff;\">Aplicaci\u00f3 del resultat<\/span>:\n<ul>\n<li>Quan existeixin p\u00e8rdues acumulades i el resultat de l&#8217;exercici sigui positiu, en cas que el patrimoni net sigui inferior al capital social, el resultat de l&#8217;exercici s&#8217;haur\u00e0 de destinar al sanejament comptable de les p\u00e8rdues abans que es destini una part del resultat a cobrir la reserva legal.<\/li>\n<li>La distribuci\u00f3 de beneficis, nom\u00e9s es podr\u00e0 produir quan l&#8217;import de les reserves de lliure disposici\u00f3 sigui, com a m\u00ednim, igual al valor en llibres de l&#8217;actiu en concepte de recerca i desenvolupament que figuri en el balan\u00e7.<\/li>\n<li>Ni els ajustos per canvi de valor ni subvencions, donacions i llegats es podran considerar a l&#8217;efecte de compensar materialment p\u00e8rdues, i permetre amb aix\u00f2 un possible repartiment del resultat de l&#8217;exercici o de les reserves que no estaria perm\u00e8s si no s&#8217;hagu\u00e9s produ\u00eft la compensaci\u00f3.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"color: #0000ff;\">Reformulaci\u00f3 i esmena d&#8217;errors en els comptes anuals<\/span>:\n<ul>\n<li>En la mem\u00f2ria s&#8217;haur\u00e0 d&#8217;afegir tota la informaci\u00f3 significativa sobre els fets que han justificat la revisi\u00f3 dels comptes inicialment formulats, sense perjudici dels canvis que s&#8217;hagin d&#8217;introduir en la resta de documents que integren els comptes anuals d&#8217;acord amb la norma de registre i valoraci\u00f3 sobre fets posteriors al tancament de l&#8217;exercici del P.G.C. o del P.G.C. PIMES.<\/li>\n<li>Si el que es pret\u00e9n \u00e9s esmenar un error comptable incorregut en un exercici anterior al que es refereixen els comptes anuals, la nova regulaci\u00f3 a partir de 2020 estableix que en tot cas es comptabilitzar\u00e0 en els comptes anuals de l&#8217;exercici en qu\u00e8 s&#8217;adverteixi l&#8217;error seguint la norma de registre i valoraci\u00f3 sobre canvis en criteris comptables, errors i estimacions comptables del P.G.C. o del P.G.C. PIMES.<\/li>\n<li>S&#8217;entendr\u00e0 per error les omissions o inexactituds en els comptes anuals d&#8217;exercicis anteriors per no haver utilitzat, o no haver-ho fet adequadament, informaci\u00f3 fiable que estava disponible quan es van formular i que la societat podria haver obtingut i tingut en compte en la formulaci\u00f3 d&#8217;aquests comptes.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"color: #0000ff;\">Remuneraci\u00f3 dels administradors<\/span>:\u00a0 Qualsevol percepci\u00f3 econ\u00f2mica dels administradors s&#8217;haur\u00e0 de recon\u00e8ixer com una despesa en el compte de p\u00e8rdues i guanys, fins i tot a m\u00e9s quan es calculi en funci\u00f3 dels beneficis o rendiments de la societat.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"color: #0000ff;\">Augment i la reducci\u00f3 de capital<\/span>:\n<ul>\n<li>L&#8217;augment de fons propis a t\u00edtol d&#8217;aportaci\u00f3 per causa d&#8217;una ampliaci\u00f3 de capital per compensaci\u00f3 de deutes es comptabilitzar\u00e0 pel valor raonable del deute que es cancel\u00b7la.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Quins altres canvis s&#8217;espera per a l&#8217;any 2020?<\/strong> <\/span>Entre molts dels canvis que han d&#8217;arribar, amb certesa ens trobarem el projecte de la modificaci\u00f3 del PGC, pendent de tr\u00e0mit legislatiu, i la resoluci\u00f3 de les normes de registres i valoraci\u00f3 dels ingressos ordinaris publicats a la fi de l&#8217;exercici 2018. Ambdues afectaran de manera significativa als estats financers i comportaran l&#8217;adopci\u00f3 de les NIIF 9 d&#8217;instruments financers i la NIIF 15 d&#8217;ingressos procedents de contractes amb clients.<\/p>\n<p><a href=\"https:\/\/blog.rm-assessors.com\/wp-content\/uploads\/2020\/01\/shutterstock_241505887.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-4032\" src=\"https:\/\/blog.rm-assessors.com\/wp-content\/uploads\/2020\/01\/shutterstock_241505887.jpg\" alt=\"\" width=\"600\" height=\"600\" \/><\/a><\/p>\n<p><span style=\"color: #800080;\"><strong><em>Som advocats i assessors fiscals i comptables. Consulteu-nos sense comprom\u00eds trucant al 972 208 258, o per correu electr\u00f2nic adre\u00e7at als nostres especialistes: cristinaromaguera@rm-assessors.cat, o, antoninavarro@rm-assessors.cat.<\/em> <\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>En el mes de mar\u00e7 del 2019 es va publicar una Resoluci\u00f3 de l&#8217;Institut de Comptabilitat i Auditoria de Comptes (ICAC) per la qual es desenvolupen els criteris de presentaci\u00f3 dels instruments financers i altres aspectes comptables relacionats amb la regulaci\u00f3 mercantil de societats de capital. Aquesta resoluci\u00f3 desenvolupa els criteris de presentaci\u00f3 dels instruments [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4037,"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":[41,17],"tags":[1420,1421,1422],"class_list":["post-4022","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-destacats","category-juridica","tag-canvis-pla-comptabilitat","tag-modificacions-sistema-comptabilitat","tag-novetats-comptabilitat-mercantil"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Novetats en la comptabilitat mercantil a partir de l&#039;1 de gener de 2020 | 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\/novetats-en-la-comptabilitat-mercantil-a-partir-de-l1-de-gener-de-2020\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Novetats en la comptabilitat mercantil a partir de l&#039;1 de gener de 2020 | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"En el mes de mar\u00e7 del 2019 es va publicar una Resoluci\u00f3 de l&#8217;Institut de Comptabilitat i Auditoria de Comptes (ICAC) per la qual es desenvolupen els criteris de presentaci\u00f3 dels instruments financers i altres aspectes comptables relacionats amb la regulaci\u00f3 mercantil de societats de capital. 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