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Col·legi de Censors Jurats de Comptes de Catalunya

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Technical area

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General accounting plan and regulatory developments

  • Recording and valuation standards for fixed tangible assets and real estate investments PDF (268KB)
  • Recording, valuation and information standards to be included in the intangible fixed assets report PDF (345KB)
  • Recording and valuation standards to be included in the annual accounts report regarding asset value impairment PDF (494KB)
  • Production cost determination criteria PDF (399KB)
  • Standards for recording, valuation and formulation of annual financial statements for determining profit tax PDF (462KB)
  • Standards for recording, valuation and formulation of annual financial statements for determining profit tax PDF (488KB)
  • Standards for recording, valuation and formulation of annual financial statements for determining profit tax PDF (426KB)
Comparison

Comparison between Act 22/2015 on Account Audits and the revised text approved by Royal Legislative Decree 1/2011 

Col·legi de Censors Jurats de Comptes de Catalunya

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