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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.)

El autor compara la regulación recogida en el Plan General de Contabilidad con los recientes debates del Comité de Interpretaciones de las Normas Internacionales de Información Financiera (CINIIF), relativas a la definición y los criterios de presentación del efectivo restringido, así como sobre cuándo se debe reconocer el efectivo y reconocer la baja de las cuentas a cobrar y a pagar en las transferencias bancarias. [ABSTRACT FROM AUTHOR]

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 talks about calculations and accounting for a leasing financial transaction from the point of view of tenant and landlords. 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."

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 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."

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 the resolution of February 10, 2021 of the Instituto de Contabilidad y Auditoría de Cuentas (ICAC) in Spain that aims to develop criteria for accounting proceeds from delivery of goods and provision of services that carries out company. It mentions about the 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."

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 talks about the control needs of banking entities such as financial institutions. 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 talks about the supervisory regulations and rules of execution of financial institutions. 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 talks about the control and financial statements of credit institutions. 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 talks about the impact of the grant on the financial statements of a business enterprise. 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 discusses Spain's National High Court, has criticized the position adopted by the Spanish Central Administrative Court (TEAC), and endorsing the possibility that taxpayers carried out the compensation of BINS with respect to of a specific self-assessment. 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 category of "loans and receivables."

The article talks about the application regulations of minimum reserves of the entities such as financial institutions. 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 talks about the modifications regarding the bank certificates of social contributions. 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 talks about calculating credit risk, applying both models based on internal ratios (IRB Approach), or the standard model (Standardized Approach). 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 talks about accounting regulations that focuses on the sales of doubtful assets that have a limited impact on the requirements of capital. 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 suggests several steps that help pet industry make a good accounting balance sheet for the year end. These include: gathering information which has to be clear, relevant, reliable and neutral; making register of current assets, accounts receivable and inventory; and identification of non-current assets such as machinery, equipment and furniture.