
Calculation of net assets to determine the existence of grounds for dissolution of a company
Royal Decree-Law 20/2022, of 27 December, has approved an extension to the so-called accounting moratorium approved in 2020 due to the pandemic with respect to the losses of the financial years 2020 and 2021, concluding that…

Modificación sustancial del plan general contable
El pasado 30 de enero del 2021 se publicó el RD 1/2021, de 12 de enero, por el que se modifica el Plan General de Contabilidad; el PGC de medianas Empresas; las Normas de Consolidación; y las normas de Adaptación del…

Developments in the accounting and auditing framework
On Tuesday 12 January 2021, the Council of Ministers approved two new Royal Decrees, which adapt our accounting and auditing framework to European regulations, as well as the supervision and quality of financial information.
These…

The 2020 accounting close: COVID-19 effects
As every year we make a summary of aspects to be taken into account at year-end, we are living a unique situation that will have an impact on the year to be closed
Possible Covid effects at year-end 2020
During the…