SPANISH GENERAL ACCOUNTING PLAN
the Framework into the General Accounting Plan, and its consequent status as a legal standard, is aimed at ensuring thoroughness and consistency in the subsequent process of preparing recognition and measurement standards and interpretation and integration in accounting legislation.
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NORMA INTERNACIONAL DE AUDITORÍA 560 …
www.icac.meh.es2 La Norma Internacional de Auditoría (NIA) 560, “Hechos posteriores al cierre”, debe interpretarse conjuntamente con la NIA 200, “Objetivos globales del auditor independiente y realización de la auditoría
MINISTERIO DE ECONOMÍA, INDUSTRIA INSTITUTO …
www.icac.meh.es1 MINISTERIO DE ECONOMÍA, INDUSTRIA INSTITUTO DE CONTABILIDAD Y COMPETITIVIDAD a) Secretaría de Estado de Hacienda Y AUDITORÍA DE CUENTAS
Resolución de la Presidenta del Instituto de …
www.icac.meh.es5 1. La escritura pública de extinción se inscribirá en el Registro Mercantil. 2. En la inscripción se transcribirá el balance final de liquidación y se hará constar la
INFORME SOBRE LA SITUACIÓN ACTUAL DE LA …
www.icac.meh.esINFORME SOBRE LA SITUACIÓN ACTUAL DE LA CONTABILIDAD EN ESPAÑA Y L˝NEAS B`SICAS PARA ABORDAR SU REFORMA (Libro Blanco para la reforma de la …
Borrador de Resolución de la Presidenta del …
www.icac.meh.es1 Borrador de Resolución de la Presidenta del Instituto de Contabilidad y Auditoría de Cuentas por la que se aprueba el Plan de Contabilidad de las
NORMA INTERNACIONAL DE AUDITORÍA 200 …
www.icac.meh.es1 norma internacional de auditorÍa 200 objetivos globales del auditor independiente y realizaciÓn de la auditorÍa de conformidad con las normas internacionales de auditorÍa
NORMA INTERNACIONAL DE AUDITORÍA 240 ... - …
www.icac.meh.es1 norma internacional de auditorÍa 240 responsabilidades del auditor en la auditorÍa de estados financieros con respecto al fraude (nia-es 240)
NORMA INTERNACIONAL DE AUDITORÍA 500 ... - …
www.icac.meh.es2 Introducción Alcance de esta NIA 1. Esta Norma Internacional de Auditoría (NIA) explica lo que constituye evidencia de auditoría en una auditoría de estados financieros, y trata de la responsabilidad que tiene el auditor de diseñar y
NORMA INTERNACIONAL DE AUDITORÍA 230 …
www.icac.meh.es3 Fecha de entrada en vigor 4. Apartado suprimido Objetivo 5. El objetivo del auditor es preparar documentación que proporcione: (a) un registro suficiente y adecuado de las bases para el informe de auditoría; y
NORMA INTERNACIONAL DE AUDITORÍA 700 …
www.icac.meh.es1 norma internacional de auditorÍa 700 formacion de la opiniÓn y emision del informe de auditorÍa sobre los estados financieros (nia-es 700)
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