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The article presents the discussion on establishing the State of non-financial information (EINF) including certain non-financial content in the Annual Report. Topics include regarding the way of calculating each indicator business groups; and calculating the indicators being variable than 98 percent of the non-financial quantitative indicators.

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The article provides information on the meeting of the International Sustainability Standards Board (ISSB) from December 13 and 14, 2023. It mentions that the topics of the meeting included an analysis of the feedback received regarding its consultation agenda, the international applicability of SASB standards, and the taxonomy of sustainability disclosures. It highlights the significance of these discussions in shaping future standards and practices in the realm of sustainability reporting.

Copyright of Técnica Contable y Financiera is the property of Wolters Kluwer Espana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article covers the deliberations of the standard-setting bodies of the International Financial Reporting Standards (IFRS) Foundation in October 2023. It addresses various topics, including the presentation and disclosure in financial statements, accounting for regulated companies, and amendments to IFRS for SMEs. It mentions the International Accounting Standards Board's (IASB) acceptance of tentative agenda decisions by the Interpretations Committee on specific issues.

Copyright of Técnica Contable y Financiera is the property of Wolters Kluwer Espana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article explores the world of cryptocurrencies, providing an overview of value exchange, regulatory frameworks, and auditing in the crypto space. It traces the historical development of money and discusses various crypto-related terms. It highlights key differences between cryptocurrencies and fiat currency, including legal status, backing, and digitization. It also mentions the recent adoption of Bitcoin as legal tender in El Salvador and China's ban on cryptocurrencies.

The article focuses on the main decisions made by the International Financial Reporting Standards (IFRS) standards-setting bodies in April 2023. Topics include the approval of amendments to the IFRS 12 on income taxes with ongoing projects related to financial instruments and group accounting; and the introduction of a temporary exemption for the application of IFRS 12 for the international tax rules under the Pillar 2 model with the financial instruments.

The article focuses on concept of electronic file and maximum term for its compilation and Instituto de Contabilidad y Auditoría de Cuentas (ICAC) and importance of working papers as proof of the auditor's actions. It mentions auditors of accounts must adopt the necessary measures for the protection of documentation and of the files and reduce the chances deterioration. It also mentions identification and assessment of the risks of misstatement.

Copyright of Técnica Contable y Financiera is the property of Wolters Kluwer Espana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Técnica Contable y Financiera is the property of Wolters Kluwer Espana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article discusses the meetings held in October 2022 by the International Accounting Standards Board, and the International Sustainability Standards Board. It mentions that the meeting discussed various topics, including the review of International Financial Reporting Standards 9 and financial instruments, goodwill and disclosure, and consistent application of accounting standards.

Copyright of Técnica Contable y Financiera is the property of Wolters Kluwer Espana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article presents the discussion on bodies issuing norms and interpretations of the IFRS Foundation. Topics include ISSB between September 20 and 23 2022 and a joint educational meeting between the FASB and the IASB on 30 of September; and joint meeting between the Financial Accounting Standards Board.

Copyright of Técnica Contable y Financiera is the property of Wolters Kluwer Espana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Técnica Contable y Financiera is the property of Wolters Kluwer Espana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Técnica Contable y Financiera is the property of Wolters Kluwer Espana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Técnica Contable y Financiera is the property of Wolters Kluwer Espana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Técnica Contable y Financiera is the property of Wolters Kluwer Espana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article reports that the European Financial Reporting Advisory Group (EFRAG), is the technical body that advises the European Union on issues regulation of financial information, in order to discuss with the International Accounting Standards Board (IASB) that is an organization issuer of International Financial Reporting Standards (IFRS) on the opportunity to issue a specific regulation for the accounting of crypto-assets and crypto-liabilities.

The article focuses on accounting and auditing and use of cryptocurrencies, crypto assets, digital assets, DLT tokens, Active DLTs, blockchain tokens, tokens of investment. It mentions facilitating trade and serving as a means to solve the exchange of goods and created to facilitate peer-to-peer transactions, operating independently to a bank. It also mentions developing accounting and auditing standards and registered in Blockchain technology and distributed ledger technology (DTL).

Copyright of Técnica Contable y Financiera is the property of Wolters Kluwer Espana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Técnica Contable y Financiera is the property of Wolters Kluwer Espana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article focuses on main aspects of the regulatory agenda that, in the financial sphere, which aims to respond to the objectives of reducing the impact of climate change agreed after the Paris Agreements in 2015. Topics discussed include financial impact of damages caused by effects related to climate change, such as droughts; role of sustainable production model to give better reputation to the market; and impact on banks' exposure to the branches of activity by transition risks.

The article talks about the consolidated text of the Law of Capital Companies (TRLSC) and other regulations financial, to adapt them to the regulations of European Union regarding the promotion of long-term involvement of shareholders in the listed companies. It mentions about accounting treatment of a credit right acquired from a financial institution for an amount less than reimbursement value; and financial instruments, must be classified in the category of "loans and receivables."

The article informs the readers of this journal that with the July 2020 issue, if they are a subscriber to the paper edition, they will receive the printed magazine again, following the recommendations of the health authorities.

Copyright of Técnica Contable y Financiera is the property of Wolters Kluwer Espana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Técnica Contable y Financiera is the property of Wolters Kluwer Espana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Author-supplied Abstracts.)

The article reports on what's new in the value-added tax (VAT) of intra-community trade in Spain. As of January 1, 2020, it will be an application known as quick fixes or quick solutions that will come into force. It shall present four measures aimed at harmonization and simplification certain provisions of the VAT regulation, which are intended to solve immediately some problems that arise today in the intra-community trade of goods.