ACCID Nº 11/2024

Nov 1, 2024News Updates

Informative news

Regional

  • The Government of Catalonia has created the Programme to design and implement the new singular financing model for the Generalitat of Catalonia. [+Info]

National

  • The Government has submitted the medium-term Fiscal and Structural Plan to the European Commission, in compliance with the new framework of economic and fiscal governance of the European Union. [+Info]

International

  • EFRAG (European Financial Reporting Advisory Council) has published its comments on the IASB (International Accounting Standards Board) Exposure Draft on Business Combinations. [+Info]
    • Disclosures, Goodwill and Impairment published on 14 March 2024.
  • The agenda and documents for the October 2024 International Accounting Standards Board meeting are now available. [+Info]
  • IASB review concludes that the revenue standard is working as intended. [+Info]
  • The International Accounting Standards Board (IASB) has concluded its post-implementation review of IFRS 15 ‘Revenue from Contracts with Customers’, concluding that the standard works as intended and provides investors with useful information.
  • The agenda and documents of the Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) training meeting, held on 11 October 2024, are now available. [+Info]

CNMV Communications

  • The Comisión Nacional del Mercado de Valores (CNMV) has notified ESMA (European Securities and Markets Authority) of the performance of the guidelines on fund names using the term ESG (Criteria used to assess a company’s performance in three key areas of sustainability: Environmental, Social and Governance). [+Info]

Tax Agency queries of interest.

  • Subdirectorate General for Personal Income Taxes

The taxpayer only states that he has lost a certain amount in cryptocurrencies due to fraud in 2023, and questions whether the capital loss could be included in the savings tax base, for the purposes of compensation.

Binding consultation of the Directorate General of Taxes no. V1737-24. [+Info] 

 

Barcelona, 1 November 2024.

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