Study their effects for with public finance reclassification of assets pursuant to new legislation? MICROENTERPRISE.-(you want to apply PGC-SMEs), does not apply recognition, or reclassification. It is optional:? Assess the elements of agreement to the new accounting regulations. The differences will be a reserve account. Valuations? Can the assessment be made with the above criteria PGC.90 except for the financial instruments by the criterion of reasonable value? Assessment of all the elements as the new criteria? HOME 2008? Once prepared the opening balance sheet, will the opening of the 2008 seat be? CLOSE 2008? To close the 2008, and only for this year, the annual accounts will not be compared with 2007? In memory of 2008, if that will include:? 2007 Profit and loss account and balance sheet? Paragraph will be created Aspects arising from the transition to the new accounting standards where will be informed of the differences in criteria and their impact on net worth, as well as losses that applying TDV (value impairment Test) had been able to emerge. SOME observations specific to take into account: contracts of Leasing-there are that have them all by hand, because you will have to set its value reasonable, presumably coincident with nominal payment earring, and cancel accounts that we had interest deferrals or even deferred VAT by PGC.90. IE financial expenses, they will only be recorded for accounting purposes, when they are accrued, i.e.
when the periodic fee is posted. In case of not having contract, recourse to calculate the present value discounted at the interest rate that you are paying. As the new PGC.PYMEs.2008 that is with financial approach, and more taking into account the background that the shape, should be posted in our plant and equipment, what we had before in intangible. (always taking into account the lower value between value) (reasonable or value to amortised cost) also now contemplates the possibility of modifying the valuation of such assets (just like the rest) taking into account future costs for disassembly, transfer or other concepts inherent in the fixed asset of which concerned. Assets.-must be taken into account the new classification of fixed assets: Intangible, Material, real estate, ongoing financial LP, bonds and deposits, etc. Above all must be submitted to TDV (deterioration Test of value) to perhaps, opt for the lower value between accounting or fair value.
Stocks.-remember the only now supported criteria FIFO and weighted medium cost. Assets and liabilities financial-outside of considering its reasonable value, must be rectified in appropriate cases, that its updated value differs from the posted value. Bases-taxable negative prior period.-If we have posted within the Group 474, the negative taxable Bases of previous years, will have to cancel reservations, given that what is now recognized the tax credit (30% of the above) points to this end to the temporary differences. Trade-Fund (or other intangible assets) have to be tested the TDV (deterioration Test of value) to ponder if by fair value applicable maintain value, amend it or make it disappear. Renting or leasing contracts financial-study your posting consideration, with abstraction of its formalization legal, since as in the case of leasing, the new PGC.2008 conforms more to the Fund than to the contractual form notes.-ECB-Balance PYG-losses and gains ECPN.-state changes in the heritage NET EFE.