Contenido de la memoria normal, abreviada y PGC pymes

Synopsis of Contenido de la memoria normal, abreviada y PGC pymes

This book is a comprehensive guide to the latest modifications of the PGC and PGC PYMES for the annual accounts to be formulated in financial years beginning on or after January 1, 2016. It explains which documents must be prepared for the normal and abbreviated annual accounts corresponding to the 2016 financial year, and details the changes in the content of the normal and abbreviated report introduced by RD 602/2016. In addition, it shows how the new regulation affects the models and tables of the report for presentation in the Mercantile Registry, including the adaptation of these tables to the content of the annual accounts for the 2016 financial year. It also addresses the tax obligations of information to be included in the report for consolidation, such as the leveling or capitalization reserve.