BOICACS - TECHNICAL CONSULTATIONS

This BOICAC deals with relevant matters such as the obligation to audit according to article 181; the incompatibilities of the board of directors in particular whether or not it is incompatible to exercise the position of Secretary of the Board of Directors of an entity, without holding the status of director, and at the same time being an auditor of the company's accounts; and the formulation of the abridged annual accounts NECA 4ª.

This BOICAC talks about the query made by a Public company, in relation to the obligation to verify its annual accounts in accordance with article 203 of the Consolidated Text of the Public Limited Companies Act (TRLSA) or the exception of said obligation provided in section 3 of the first additional provision of Law 19/1988, of July 12, on Auditing of Accounts and on the compatibility of the regime established in general, in the TRLSA, with the specific one, contained in other provisions; on the interpretation of the twelfth provision of article 200 of the Consolidated Text of the Corporations Law, of December 27, 1989, in relation to whether, in addition to the remuneration accrued exclusively as administrators, information on those should or should not be included other remuneration they may receive for occupying positions in the company other than those of members of the administrative body.

This BOICAC informs about the legality of a clause, included in the letter of commission for an audit of accounts, which states: “The duration of this contract will be nine years, counting from the moment of its acceptance by the parts. However, once the first three years have elapsed, any of the parties may freely terminate the contract, communicating it by registered letter to the other, within one month from the date of delivery of the last report ”; the accounting treatment to be applied in the account “Allowance for freedom of amortization RDL 2/85”; on the existence or not of incompatibility so that a judicial controller appointed by the Court in a suspension of payments file can act as auditor appointed by the company; on the interpretation of article 210.2 of the Consolidated Text of the Corporations Law, and in particular on the extension of the audit report in the event contemplated in said article; on whether the General Shareholders' Meeting of a corporation, obliged to audit its annual accounts in accordance with the provisions of article 203 of the Consolidated Text of the Companies Act, may appoint the auditor of accounts despite not having previously agreed to finish the exercise to be audited; on the interpretation of the provisions of article 210.1 of the Consolidated Text of the Public Limited Companies Law regarding the period of one month for the execution of the audit; on the transmission of the incompatibility in which a partner of an audit firm is incurred to the rest of its partners; and lastly, the scope of the auditor's work in the event of capital reduction to offset losses, established in article 168 of the Consolidated Text of the Public Limited Companies Act (TRLSA).

This BOICAC names the accounting treatment that should be given to Corporation Tax in the case of companies subject to the Tax Transparency regime and in the case of companies that participate in the capital of transparent companies; on how the intergroup results originated from tangible and financial fixed assets transactions affect the accounting of the expense for Corporation Tax in the consolidated income statement of the group; on whether it should be considered that said dividend received should be reduced by the acquisition cost because it is understood that it was already accrued and has been considered within the transmission price; on whether from the twelfth additional provision of Royal Decree-Law 7/1989 it follows that any corporation may formulate an abbreviated balance in its first two fiscal years when, in the first of them, it does not exceed two of the limits established in article 181 of the Consolidated Text of the Corporations Law; on the legal effect of the provisions of the Regulations of the Accounts Auditing Law, and specifically those established in articles 36, 38 and 41, on the audit contracts formalized before the entry into force of the aforementioned Regulations, in the event of that there is incompatibility as a consequence of the situation mentioned in the previous number; on whether an auditor, who is incompatible for the exercise of the accounts audit in an entity "A" because he owns a share in his capital stock greater than 0.5 percent, may or may not perform the accounts audit of the entity " B ”that also participates in the capital stock of the former; Regarding the existence or not of incompatibility so that one of the partners of an audit firm can act, individually, as the accounts auditor of an entity in which another partner of the same audit firm holds the position of director-manager ; and lastly on the publication of the audit reports.

This BOICAC talks about the inclusion or not of the balance sheet items and the profit and loss account to which no amount corresponds in the year or in the preceding one; on how to account for a temporary assignment of financial assets or acquisition of assets with a non-optional retrocession agreement; on the consideration as part of the acquisition price of the fixed assets, of the voluntary revaluations carried out prior to the entry into force of Law 19/1989, on partial reform and adaptation of the commercial legislation to the EEC Directives, regarding societies; on whether an auditor appointed by the Mercantile Registrar at the request of 5% of the share capital may waive the performance of the audit, given the company's refusal to provide the necessary documentation, as the party that requested the audit has previously resigned; on the interpretation, application and legal consequence of articles 10 of Law 19/1988, on Auditing of Accounts and 28 and 34.3 of its Implementing Regulations, in the event that, due to the death of one of the partners, a company of audit incurs a formal breach of the requirements of the aforementioned articles; on the compulsory auditing of a company whose corporate purpose is to carry out economic activities related to the food industry, in which circumstances X concur in the 1990 financial year; on the mandatory application of the General Accounting Plan, and the deposit and advertising of the Annual Accounts, for individual entrepreneurs under the tax regime of Unique Objective Estimation; and lastly, on whether or not a group of companies whose capital belongs to the same group of individuals is considered as a group of companies.

This BOICAC talks about the possibility that an auditor of the partner of an audit company can exercise the activity of auditing accounts on an individual basis with the only coverage of the bond provided by the mentioned company; on a matter of legal non-compliance and the deposit of an audit report by the client and its contractual effect on its relationship with the auditor and the audit in subsequent years; and the appointment of an auditor in a company not legally obliged to audit its accounts, also referred to in article 204 of the TRLSA.

This BOICAC deals with the obligation, or not, of submitting the annual accounts of the Agrarian Transformation Societies to accounts audit, in a similar way to other companies, such as Public Limited Companies or Cooperatives; on which will be the first exercise subject to the compulsory audit of the annual accounts of cooperative societies, referred to in the Sixth Additional Provision of the Regulation of Law 19/1988, of July 12, on Auditing of Accounts, approved by Royal Decree 1636/1990, of December 20. The repercussion that the state of suspension of payments of a company may have in terms of the legal obligation to submit its annual accounts to account audits, and more specifically if the declaration of said state carries with it the possibility of not complying with such obligation; and of the treatment that should be given, in the audit report, to the fact that the audited company is in the situation established in point 4 of article 260 of the Consolidated Text of the Public Limited Companies Law, without having called the Meeting General foreseen in point 2 of article 262 of the same legal text, nor has the dissolution of the company been requested by the administrators pursuant to the provisions of point 4 of said article.

In this BOICAC they deal with the item of “Fixed assets transformed into inventories” in the consolidated profit and loss account; of the Incidence in the tax field of the application of the fifth transitory provision of Royal Decree 1643/1990, of December 20, by which the General Accounting Plan is approved; on the accounting procedure for the assignment of public domain assets to public companies that exclusively entail the right of use of such assets, without requiring consideration; of treatment also

This BOICAC talks about the relative situation in which an audit company would find itself in the event that the number of its partners is reduced to two people, with only one of them being an auditor and complying with the remaining requirements demanded by the article 10.1 of Law 19/1988, of July 12, on Accounts Auditing; and on whether an Economic Interest Group made up of two auditors (natural persons) registered as individual practitioners in the ROAC, it is mandatory to register said company as such in the ROAC.

This BOICAC informs us of the treatment of VAT accrued on intra-community acquisitions of goods; on the valuation criteria applicable in mergers in which all the shares of the absorbed company belong to the acquiring company; of the accounting character of the endowment to the Education and Social Promotion Fund for Cooperative Societies; on the accounting of the commitments derived from the modification of the social benefits regime of the collective of liabilities of a company, made by virtue of the subscription of a Collective Agreement; of some formal aspects of the obligation to consolidate; on the provision for depreciation of own shares that have not been acquired for the purpose of amortizing them; the criteria for drawing up a balance sheet to serve as the basis for a capital increase charged to reserves; on the possibility of extending the initial hiring period for the auditors; on the action to be followed by a statutory auditor in the absence of payment of his fees by the audited entity; whether it is mandatory for practicing auditors to spend a minimum of hours per year in recycling; on whether there is an incompatibility of the Commissioner, Custodian or Trustees, of a company declared bankrupt, once they have ceased their positions, to be appointed auditors of accounts of said company and, if applicable, to what period the incompatibility should be extended; on whether or not to audit the annual accounts of a Transferable Investment Company that, in principle, submitted to such obligation based on the provisions of the First Additional Provision. 1 of Law 19/1988, of July 12, on Accounts Auditing, is in a state of liquidation.

This BOICAC talks about how to correct the fact that the withholdings supported by a transparent company appear in the assets of the balance sheet as “current account with partners”; on the accounting of the differences between the accounting result and the fiscal result in the case of individual entrepreneurs; the accounting treatment in construction companies of the guarantee deposits delivered and the criterion of temporary allocation of income in the case of deferred collection; of the accounting nature of the expenses of renovation, conservation or modernization of the real estate used by the company that are property of third parties and its registry; and on the accounting treatment of the debt for the minimum dividend of the non-voting shares.

This BOICAC informs us about the way to register the acquisitions of plots in exchange for future constructions carried out by real estate companies and the transfer of plots and buildings carried out in accordance with urban planning regulations; of the application of the Draft Rules for Adaptation of the General Accounting Plan for Real Estate Companies and on the accounting criteria applicable to sales made by real estate companies; on the provision for depreciation of a financial investment in the capital of a group company, when such company has received capital grants; of the temporary imputation of income and the classification of credits derived from sales made to certain Entities and Organizations whose solvency is guaranteed, but with uncertain collection terms; on various issues relating to the general application of the regulations on Temporary Business Unions to all sectors of activity and to the accounting record in Books, of the "integration" of the UTES figures; of the way of registering the loans granted with an interest below the market rate within the framework of a Reconversion and Reindustrialization Plan; on the possible incompatibility of an audit company to carry out the audit of a certain entity whose annual accounts were audited during the last three years by another audit company in which one of its partners ceased to hold such condition, becoming a partner of the first of the mentioned audit firms; and some aspects related to the performance of the auditors-auditors in the suspension of payments procedures.

BOICAC deals with the valuation and recording of the shares received as a consequence of a non-monetary contribution consisting of assets and liabilities in which the book value of the assets is less than that of the liabilities; on the accounting treatment of the expenses of urbanization of an industrial estate made by a company installed before the urbanization of the industrial estate; if the tacit capital gains existing in a company in which a 50% interest is acquired at the theoretical value, must be considered for the purpose of allocating a provision for depreciation of financial investments.

This BOICAC deals with the criteria to be followed to quantify the possible valuation corrections in investments in the capital of group companies; on the accounting record of a property swap operation for shares of another company, with pending disbursements; the accounting treatment of the "Rappels"; and of the subsidies granted to public television and whether the establishment of a budgetary system allows them to be treated as income or as contributions from the shareholder to compensate for losses.

BOICAC 19 talks about the way of accounting for contributions delivered as a result of a joint account contract; and on the way of accounting for certain operations carried out on behalf of third parties outside the company.

This BOICAC talks about the accounting consideration of the compensation of the administrators that is regulated in article 130 of the Consolidated Text of the Public Limited Companies Act (TRLSA) approved by Royal Legislative Decree 1564/1989, of December 22, establishing that It must be established in the statutes. When it consists of a profit share, it can only be deducted from the liquid benefits and after the attention of the legal and statutory reserve has been covered and the shareholders have been recognized a dividend of 4 percent, or the more high that the statutes have established. For its part, article 66 of Law 2/1995, of March 23, on Limited Liability Companies (LSRL), establishes that when the remuneration is based on a participation in profits, the statutes will specifically determine the participation, which in no case may be greater than ten percent of the distributable profits between the partners.

This BOICAC reports on the accounting treatment of a financial leasing operation on a certain asset in which the purchase option will be exercised by paying the last installment, although its execution has been previously committed; on the way of accounting valuation of a financial investment received as a consequence of an exchange for another investment that the company already owned; and on the way to register certain non-commercial debt operations according to the Consolidated Text of the Corporations Law, approved by Royal Legislative Decree 1564/1989, which establishes in its article 197 an accounting valuation rule that determines the need for account for debts at their repayment value.

This BOICAC talks about the accounting treatment of a lease with a purchase option, from the point of view of the real estate "leasing" company; on the accounting treatment of the expenses produced in a company as a consequence of the delivery of goods to the personnel of the same in consideration of the services rendered; on the way to compute the limits established in articles 181 and 190 of the Consolidated Text of the Corporations Law due to the modification of the same produced by the second additional provision of Law 2/1995, of March 23, of Limited Liability Companies; and finally on the interpretation to be understood on the application of the new limits established for the purposes of formulating balance, profit and loss account and memory in its abbreviated or normal model, as a consequence of the modification of the same in Law 2 / 1995, of March 23, of Limited Liability Companies, in the sense that when said modification is applied from the fiscal years that begin on January 1, 1995 or during that year, in the absence of a transitory regulation arises the problem of its computation during two consecutive exercises.

This BOICAC deals with the accounting treatment of certain financial investments subject to valuation correction and the criteria applicable to a grant awarded for their financing.

This BOICAC informs us of the accounting of the subsidies received by a company destined to finance the urbanization of industrial estates; on the temporary imputation and accounting of the withholdings for guarantees practiced by the clients to the construction companies; on the non-monetary contribution made by a company, when the object of the contribution is maintenance contracts that were not recorded in the assets of the balance sheet of said company.

This BOICAC talks about the accounting registration form of some equity investments, whose acquisition price includes a tacit capital gain existing at the time of the acquisition that is identified with the goodwill of the investee company; on how to record accounting software linked to machinery; on the accounting treatment of the tax deductibility of a goodwill acquired for consideration prior to the entry into force of Law 43/1995, of December 27, on Corporation Tax.

This BOICAC deals with certain issues related to the updating of balances provided for in article 5 of Royal Decree-Law 7/1996; It also reports on the provisions of article 18 section 2 of the "Rules for the Formulation of Consolidated Annual Accounts" approved by Royal Decree 1815/1991, of December 20, which indicates that when the dependent companies apply a criterion different from that of the Parent company, must standardize the criteria in accordance with that used by the parent company, unless the criteria used by the subsidiary are more significant. And once an item is updated in accordance with the indicated standard, how it will be valued in the annual accounts, the information must be incorporated in the memory established in article 17 of Royal Decree 2607/1996.

The BOICAC deals with the moment in which the annotations derived from the update of the balances included in article 5 of Royal Decree-Law 7/1996, of June 7, on urgent measures of a fiscal and promotional nature and liberation from economic activity; on the maintenance in the consolidated annual accounts of an accounting criteria followed by a subsidiary other than the accounting criteria used by its parent; and finally on the accounting record of the tax effect derived from the inspection acts of the corporation tax and the reversal of an advance tax that was not the subject of accounting record in previous years by application of the principle of prudence.

This BOICAC deals with the mandatory or non-issuance of an audit report by the auditor appointed by the Commercial Registrar, who is not provided with the annual accounts by the company for which an audit is requested. If a Public Limited Company, by being obliged to submit the annual accounts for the fiscal year 1993 to an audit, appoints an auditor, by agreement of its General Meeting, from that fiscal year to 2001.

This BOICAC talks about whether the income to be distributed in various years that arise as a result of the approval of an agreement with creditors in a company in suspension of payments, should be part of the net worth for the purposes of article 260 of the Consolidated Text of the Law of Corporations. If, as a consequence of the agreement with the creditors, certain “write-offs” of debts occur, the accounting treatment that is regulated in the preliminary draft is that these amounts appear in the liabilities of the balance sheet, as income to be distributed in several years, whose allocation to results, in accordance with the provisions of the second rule of the aforementioned draft, it will be carried out in the year in which the agreement is fully or partially fulfilled; and on the accounting treatment to be granted by a company that receives dividends from a subsidiary company distributed against reserves.

This BOICAC talks about the accounting treatment of credits for negative tax bases and prepaid taxes, which from a previous year, would not have been registered as a consequence of not meeting the requirements demanded at that time for their activation; on the non-validity of carrying out voluntary accounting revaluations; on the accounting treatment of the tax effect derived from an exchange of real estate, consisting of a value of the land and another of buildings, the market value of the property received being greater than the accounting value of the delivered one; on the location in the balance models of the balances of expenses and income to be distributed in various years, specifically, on the transfer of these items in the short term; on the accounting treatment of the assets, liabilities, income and expenses of a branch abroad of a Spanish corporation; on how to account for dividends distributed when assets other than treasury are delivered; about the technical standards applicable by the auditors in the professional actions on valuation of social participation and capital reduction to offset losses, established in articles 29, 32 and 100 and in article 82 of Law 2/1995 of Limited Liability Companies respectively; and last of the terms of the initial period of contracting of account auditors for companies that must submit their annual accounts by legal obligation to verification, in accordance with the provisions of article 204.1 of the Consolidated Text of the Public Limited Companies Act (TRLSA) and in article 8.4 of Law 19/1988 on Auditing of Accounts.

This BOICAC talks about the quantification of the corporate tax accrued in small companies.

This BOICAC deals with the valuation criteria applicable to the different equity elements of the merging companies.

This BOICAC talks about the reelection of auditors once the initial period of their appointment has ended, on issues related to the accounting of Corporation Tax (deductions from the quota generated in an exercise in the event that they are not applied fiscally); on how to make the breakdown of the item of expense for Corporation Tax in the profit and loss account; on the effect of the elimination of reciprocal items of income and expenses for operations between group companies, in the attribution of results to external partners; on article 35 of the Norms for the Preparation of Consolidated Annual Accounts (NOFCAC) regarding the elimination in the consolidated annual accounts of expenses and income between group companies, after having made the appropriate adjustments in accordance with the provisions of articles 17 to 20; on the allocation of provisions for risks and expenses and the way of accounting for subsidies, donations and legacies received by a non-profit entity.

This BOICAC reports on the accounting treatment of financial expenses as an integral part of the fixed assets under construction; on the accounting treatment of the contributions made by partners to offset losses in the company in which they hold shares; and on the accounting treatment of merchandise sales operations in installments, it also reports on the accounting qualification by a real estate agent of a land originally intended for the lease that is now disposed of.

This BOICAC talks about the date on which a capital increase must be accounted for, the accounting for investments in variable income securities, denominated in the national currency of another participating State of the Economic and Monetary Union; on the accounting treatment to be applied to the accounting of a document denominated in a unit of account (pesetas or euros) different from the unit of account in which the operations are being recorded in the accounting books; on the realization, by the accounting subject, of entries in euros in the accounting books; on the accounting record of "participation" in a community of assets; on the incompatibility situation for an auditor with respect to a certain entity “X”, when he and the sole administrator of said entity “X” (who also holds the majority of its share capital) each participate in a significant percentage of the share capital of another "Y" entity and on the existence of a model audit report or valuation standards, published by the Accounting and Auditing Institute, related to the independent expert report, provided for in articles 89 of the Law of Limited Liability Companies and 231 of the Consolidated Text of the Public Limited Companies Law (TRLSA).

This BOICAC talks about the limits to consider in the fiscal years that are closed as of December 31, 1999 for the purposes of dispensing from the obligation to consolidate due to size; of the various issues related to the accounting treatment that corresponds to grant in certain operations of payments to suppliers through credit institutions; of the accounting treatment that corresponds to grant the contributions that the packers and other economic agents must make to the company in charge of managing the Integrated Waste Management System for Containers and Used Containers; the accounting for a subrogation of a financial lease; of the way of accounting for a surface right on the part of the society receiving the right, which as consideration is obliged to build a property whose useful life is longer than the duration of the contract; of the accounting of the contracts named by the client as "renting"; of the accounting record of the assignment to a third party of the ownership of future income derived from certain services rendered, of the accounting by the transferor, of the full and unconditional transfer of ownership of the accounts receivable that appear in your asset, in favor of a buyer (assignee) who will proceed to its securitization; on the conversion of annual accounts in foreign currency that include the adjustments for inflation following the regulations of the country where the companies are located, on the possible application of the “monetary-non-monetary” method for the purposes of converting the annual accounts of foreign companies that are they are subject to high inflation rates and are included in the consolidation by the equity method and lastly of the historical exchange rates applicable in the “monetary-non-monetary” conversion method of annual accounts in foreign currency when having applying the closing exchange rate method in previous years, the other method indicated is applied; and lastly, on the accounting treatment of certain expenses when their amount is settled through shares, the issue of which has been carried out for a value less than the market value.

This BOICAC informs of the valuation corrections that must be carried out on a tangible fixed asset that is exploited for rent and that is financed through a loan, when the market value of said fixed asset is less than its net book value; on the treatment in consolidated annual accounts of the financial expenses incorporated as a higher cost of inventories of a real estate company originated by the financing received from its parent company, when such inventories have not been carried out with third parties outside the group, remaining in the company real estate; on the accounting record of the valued corrections of participations in the capital of companies and finally the accounting record of the purchase of real estate not built at the time of signing the contract and on which an express agreement of reservation of ownership is established by the seller.

This BOICAC deals with the accounting record form of a capital subsidy received to finance an asset of the fixed assets, whose concession occurs after the conclusion of the aforementioned contract; of the treatment applicable to the changes produced in the quantification of the “Reversal Fund” in a toll motorway concession company, when the concession period changes; the accounting treatment of the “sale” of an asset when another asset is received as partial collection; on the consideration of the personnel of a temporary employment agency in the calculation of the average number of workers for the purpose of preparing abbreviated annual accounts; on the way of accounting for the constitution of a surface right by the company that owns a land; on the accounting treatment that a foundation must give to the “donation” it receives from a property that the Board of Trustees of that foundation later decides to allocate to increase the founding endowment; of the treatment that involves the change of an accounting criterion in the valuation of inventories; on the accounting treatment applicable to the acquisition and subsequent amortization of treasury shares by a corporation; of the accounting record by the investor of the capital reductions and lastly of the origin and, where appropriate, the way of amortizing and allocating the reversion funds destined to cover certain investments of the concession companies of highways, tunnels, bridges and other toll roads, such as earthworks, factory works, bridges, and viaducts.

This BOICAC informs of the accounting treatment of the tax effect that can be generated in non-monetary contributions consisting of shares in the constitution or capital increase; the accounting treatment of the quota accrued in the Value Added Tax (VAT), which is originally deductible but later, as a result of the receipt of a subsidy, becomes non-deductible; and the problem derived from the adjustment to the nearest euro cent of the shares or shares when it is necessary to increase capital for this and there are no reserves available.

This BOICAC talks about the issuance term, the notarial notification and the deposit of a special report on the valuation of participations for the purposes of the provisions of article 100 of the LSRL; on the accounting treatment of the tax reduction for the provision to “Reserve for investments in the Canary Islands”; of the accounting record that should be carried out on the land owners for the operations they carry out in relation to a Compensation Board, which acts in a fiduciary manner on the land to be urbanized that is transferred to it; and finally of the accounting treatment that corresponds to grant the compensation granted to the tenants of real estate.

This BOICAC deals with the calculation of provisions to be made in negotiable securities not admitted to trading on organized secondary markets.

The BOICAC sets out how to act in a situation of incompatibility in an auditor of accounts of a Securities Agency in the event that the latter passes to perform in that entity the functions of the Control Unit provided by Circular 1/1998 of the National Commission of the Stock Market (CNMV), and if this would also occur in the event that the functions of the Control Unit were performed by another entity 65% owned by the auditor; the criteria to be followed to quantify possible valuation adjustments in investments in the capital of group companies; the accounting reflection of different expenses made by a company in a leased property; the accounting classification of start-up expenses of a fixed asset; and the accounting treatment of the creation of a page on the INTERNET, named by the WEB consultant.

This BOICAC talks about the accounting reflection of the compensation received from an Insurance Company as a consequence of bad commercial loans; on the accounting record of certain options on shares, of the company itself, to deliver to its employees. How is manifested the norm of valuation 23rd of the fifth part of the draft of the Rules of adaptation of the General Plan of Accounting to the Wine Sector, published in the Bulletin of the Institute of Accounting and Auditing of Accounts nº 40, of December 20, 1999; and lastly, the accounting of the operations arising from the activity of operating bingo game rooms.

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This BOICAC reports: On various points related to the incompatibility of the entity's annual accounts auditor provided for in article 8.2.f) of law 19/1988, of July 12, on accounts auditing, in the wording given by Law 44/2002, of September 22, on Financial System Reform Measures, for the determination of the fair value of the shares / social participations, in accordance with the provisions of articles 63 of the Consolidated Text of the Law of Corporations approved by Royal Legislative Decree 1564/1989, of December 22, and 29.1 of Law 2/1995, of March 23, on limited liability companies. In accordance with article 1255 of the Civil Code, article 53 of the Commercial Code, article 10 of the Consolidated Text of the Public Limited Companies Law and 12.3 of the Limited Liability Companies Law.

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