• Cat
    • Esp
  • Single Window
  • Transparency portal
  • Start session

Col·legi de Censors Jurats de Comptes de Catalunya

  • Home
  • Association
  • School of auditing
  • Technical area
  • Events
  • Services
  • L'Auditor
  • Register now
  • Single Window
  • Transparency portal
Change language
  • Català
  • Castellano
  • English
  • Home
  • Technical area
  • Accounting standards
  • General accounting plan and regulatory developments

Technical area

  • Question of the week
  • Technical information sheets
  • Updating of standards
  • Support material
  • Auditing standards
    • Audit Act
    • Audit Act Regulations
    • Internal quality control standard
    • NIA-ES
    • Technical standards for preparing special and complementary reports
    • EU audit standards
  • Accounting standards
    • General accounting plan and regulatory developments
    • General accounting plan for small and medium enterprises
    • General accounting plan for small and medium enterprises
    • Tick if the going concern principle is not appropriate
    • Sector-based adaptations
    • International Accounting Standards

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)
Col·legi de Censors Jurats de Comptes de Catalunya
  • Youtube
  • Twitter
  • Linkedin
  • Linkedin Group

Home

  • Association
  • School of auditing
  • Technical area
  • Events
  • Services
  • L'Auditor

Contact

Tel. 93 280 31 00
col.legi@auditorscensors.com 

Address

Sor Eulàlia d'Anzizu, 41
08034 Barcelona

Opening hours

Public opening hours
Monday to Thursday from 8:30 a.m. to 2:00 p.m. and from 3:00 p.m. to 6:00 p.m. and Friday from 8:30 a.m. to 2:30 p.m.

Legal information

  • Legal Notice
  • Privacy policy
  • Cookies policy
This website uses cookies to enhance the experience of users and offer the best service. For more information on how we use cookies consult our cookies policy. If you continue to browse in this site, we take it you give your consent.
  • Accept