General accounting plan and regulatory developments
Revised text obatined from the ICAC website, with the modifications established by Royal Decree 1159/2010 of 17 September. The changes are entered in red to make them easier to see. In addition, the following registration and valuation standards must be considered:
Revised text obatined from the ICAC website, with the modifications established by Royal Decree 1159/2010 of 17 September. The changes are entered in red to make them easier to see. In addition, the following registration and valuation standards must be considered:
- 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)