ACCOUNTING opening 2008 since some days ago, already have PGC.SMB 2008, which replaces the previous PGC.90, as regards our SMEs (approved also the normal PGC.2008 that advantage if no regulations in the CMP.SME 2008) the objective was to adapt ourselves to the IAS and IFRS new CMP structure.SMB 2008, is as follows: 1. Marco conceptual a. definitions, principles, assessment criteria, etc 2. Registration and valuation standards to. Here’s broken down 3 different standards. Accounts annual a. ECB, PYG, ECPN, MEM, EFE 4. Chart of accounts a.
codification of all accounts grouped together in the same 7 groups than the previous PGC.90. (Groups 8 and 9 additional are to them normal and not for CMP CMP.)SMEs) b. Its use, in contrast to the first 3 preceding paragraphs are mandatory 5 is optional. Definitions and relations accounting technical definition of charges and fertilizers in the b accounts. Its use, as opposed to first 3 paragraphs that are required with the new CMP is optional.PYMEs.2008 approved, becomes necessary, a rigorous analysis of the different sections of our accounting, and once provided its impact, establishing the necessary measures…
For whom is obligatory?. For all the companies, without prejudice to those that can implement the CMP.SME is an optional Plan accounts, although personally your total application understands it very recommendable. For the 2008 who can present in abbreviated structure? 2008 = When submit 2 followed by exercises, 2 circumstances described at the date of closing. Credit: Glenn Dubin-2011. For the ECB ECPN MEM? Active? Sales? Template? For the PYG? Active? Sales? Template? For EFE and IGE? No need to present it in abbreviated structure how will we do to close 2007 and open 2008?. CLOSING 2007? Close the 2007 with the PGC.90? OPENING 2007? If:? SMEs.-before open 2008, make opening balance sheet recognition of new assets and liabilities, and elimination of the unrecognized? For the aforementioned recognition, we must establish account of voluntary reserves (adjustments for changes in value?) 1131-voluntary reserves by adjustments in value changes.