|
Iservicios
| | responsable
:economista, licenciado en ciencias económicas y
empresariales , Colegiado del Ilustre Colegio de Economistas de
Valencia, España (UE) n 1987
Responsable :Economista colegio economistas de
Valencia 15 años de experiencia
 miembro
reaf www.reaf.es
y www.coev.com
soluciones
contables a medida, formación
contactopor
e-mail 
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46010 VALENCIA España (UE) |
TEF 034 963629682 ,963389151,
600215797, 625331092 |
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12300 CINCTORRES (Castellón ) España (UE) |
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44566 AGUAVIVA (Teruel) España (UE) |
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16321 CASILLAS DE RANERA( Cuenca)
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nueva directiva
DIRECTIVA
2006/43/CE DEL PARLAMENTO EUROPEO Y DEL CONSEJO de 17 de mayo de 2006
relativa a la auditoría legal de las cuentas anuales y de las
cuentas consolidadas, por la que se modifican
las Directivas 78/660/CEE y 83/349/CEE del Consejo y se deroga
la Directiva 84/253/CEE del
Consejo
(Texto pertinente a efectos del EEE)
consultas
http://www.icac.meh.es/roac/fichcon3.asp?indice=00162
http://www.icac.meh.es/roac/fichcon3.asp?indice=00177
adaptaciones sectoriales
http://www.icac.meh.es/roac/bdcontaa.asp
http://www.icac.meh.es/roac/ficon.asp?CLAVE=00008
documentos emitidos
http://www.aeca.es/comisiones/comisionpg.htm
http://www.aeca.es/comisiones/comisionpg.htm
legislación
http://www.asset.es/Libre/Agenda/02112005_RECO.pdf
normas nic sector
inmobiliarios nic 40
http://serviciosweb.minhac.es/apps/icac/nic/NIC40.pdf
casos prácticos
fuente www.aeca.es
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Constructoras e
Inmobiliarias
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http://www.gabilos.com/webcontable/tablas/construccion/orden270193.htm
http://www.icac.meh.es/
http://www.meh.es/Portal/Publicaciones/Publicaciones/
federaciones
http://www.fevec.com/
l
organizaciones contables
directivas sobre contabilidad
DIRECTIVAS SOBRE CONTABILIDAD
Regulation
2002/3626 requiring listed companies to use International Accounting Standards
by 2005
Directive
of the European Parliament and of the Council amending Directives 78/660/EEC,
83/349/EEC and 86/635/EEC as regards the valuation rules for the annual and
consolidated accounts of certain types of companies as well as of banks and
other financial institutions.
Council
Directive 1999/60/EC of 17 June 1999 amending Directive 78/660/EEC as regards
amounts expressed in ecus.
Fourth
Council Directive 78/660/EEC of 25 July 1978 based on Article 54 (3) (g) of the
Treaty on the annual accounts of certain types of companies.
Seventh
Council Directive 83/349/EEC of 13 June 1983 based on the Article 54 (3) (g) of
the Treaty on consolidated accounts.
Eleventh
Council Directive 89/666/EEC of 21 December 1989 concerning disclosure
requirements in respect of branches opened in a Member State by certain types of
company governed by the law of another State.
Council
Directive 91/674/EEC of 19 December 1991 on the annual accounts and consolidated
accounts of insurance undertakings.
Council
Directive 89/117/EEC of 13 February 1989 on the obligations of branches
established in a Member State of credit institutions and financial institutions
having their head offices outside that Member State regarding the publication of
annual accounting documents.
Council
Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated
accounts of banks and other financial institutions.
OTROS
ACTOS OFICIALES
Commission
Recommendation on the recognition, measurement and disclosure of environmental
issues in the annual accounts and annual reports of companies (30.05.2001).
"EU
Financial Reporting Strategy: the way forward", COM (2000) 359, Commission
Communication, 13.06.2000.
"Interpretative
Communication Concerning Certain Articles of the Fourth and Seventh Council
Directives on Accounting", OJ C 016, 20.1.98.
"Accounting
Harmonisation: A New Strategy vis-à-vis International Harmonisation", COM
95(508), Commission Communication, November 1995.
COMPARACIÓN ENTRE DIRECTIVAS E IAS
"Examination
of the conformity between IAS 1 to IAS 41 and the European Accounting Directives",
European Commission, April 2001.
"Examination
of the conformity between SIC 1 to SIC 25 and the European Accounting Directives",
European Commission, February 2001.
"Examination
of the conformity between International Accounting Standards applicable to
accounting periods begining before 1 July 1999 and the European Accounting
Directives".
"Examination
of the conformity between IAS 35, IAS 36, IAS 37, IAS 38, IAS 22 (revised 1998),
IAS 16 (revised 1998), IAS 28 (revised 1998), IAS 31 (revised 1998) and the
European Accounting Directives", XV/6010/99, European Commission, 1999.
"Examination
of the conformity between IAS 19 and the European Accounting Directives",
XV/6020/99, European Commission, 1999.
"Examination
of the conformity between IAS 32 (revised 1998) and the European Accounting
Directives", XV/6026/99, European Commission, 1999.
"Examination
of the conformity between International Accounting Standards and the European
Accounting Directives", [Comparison document covering all IAS in force for
accounting periods starting before 1 July 1998 (except IAS 32), XV/6005/99,
European Commission, 1999.
"Examination
of the conformity between IAS 1 and the European Accounting Directives",
XV/7030/98, European Commission, 1998.
"Examination
of the conformity between IAS 12 and the European Accounting Directives",
XV/7012/98, European Commission, 1997.
"An
examination of the conformity between the International Accounting Standards and
the European Accounting Directives", [Comparison document covering most IAS
in force in 1996], Contact Committee/European Commission, 1996.
OTROS
DOCUMENTOS
"Accounting
for the introduction of the euro", European Commission, 1997.
"Preparing
financial information systems for the euro", European Commission, 1997.
"Cash
flows statements", paper of the Accounting Advisory Forum, 1997.
"Prudence
and matching", paper of the Accounting Advisory Forum, 1997.
"Foreign
currency translation", Paper of the Accounting Advisory Forum, 1995.
"Government
grants", Paper of the Accounting Advisory Forum, 1995.
"Accounting
for lease contracts", Paper of the Accounting Advisory Forum, 1995.
"Environmental
issues in financial reporting", Paper of the Accounting Advisory Forum,
XV/6004/94, 1995.
NOTICIAS
Financial
Reporting: Adoption of the Regulation requiring listed companies to use
International Accounting Standards by 2005 (6 June 2002)
Financial
reporting: Commission proposes to update accounting rules for the 21st century
(3 June 2002)
Financial
reporting: Commission welcomes creation of European Technical Expert Group (26
June 2001)
Accounting:
Commission issues Recommendation on environmental issues in companies' annual
accounts and reports (11 June 2001)
Financial
reporting; Commission welcomes adoption of fair value accounting Directive (31
May 2001)
Financial
reporting: the IAS Regulation - Frequently Asked Questions (13 February 2001 )
Financial
reporting: Commission proposes requirement for listed companies to use
International Accounting Standards by 2005 (13 February 2001)
Accounting:
Commission launches consultations on independence of statutary auditors (18
December 2000)
Accounting:
Commission issues Recommendation setting minimum quality assurance standards for
statutory audits (21 November 2000)
Update
of the Accounting Strategy - Frequently Asked Questions (14 June 2000)
EU
moves closer towards global financial reporting standards (14 June 2000)
Financial
reporting: Commission proposes introduction of fair value accounting (25
February 2000)
Accounting:
Recently finalised show how the Accounting Directives have been implemented in
Member States (February 2000)
International
Accounting Standards - European Commission submits views to IASC on its proposed
new structure (30 April 1999)
Financial
reporting: Commission proposes to adapt definition of small and medium sized
enterprises (9 February 1999)
Accounting:
Interpretative Communication concerning Directives on annual and consolidated
accounts (22 January 1998)
Accounting
- Commission publishes guidelines for the introduction of the euro (20 June
1997)
Accounting:
analysis confirms compatibility of EU and international standards (5 December
1996)
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