ACCID Nº 02/2024

May 31, 2024Informative notes

Accounting news


  • The AECA (Association of Accounting and Business Administration) Commission on New Technologies and Accounting presents its new Opinion Issued (OE). [+Info]

This document proposes a framework for corporate digital responsibility disclosure (CDR) that seeks to serve as a guide for companies to effectively communicate their commitment to digital responsibility, technology-related risk management, cybersecurity, data protection and the use of trusted artificial intelligence, thereby contributing to a more ethical and responsible digital landscape.

  • The delegation in Catalonia of the Spanish Association of Tax Advisors, AEDAF, has updated the comparative study, which highlights the differences in tax pressure due to the regulation of the tax rate between the different Communities. [+Info]

The personal income tax of Catalans with gross salaries of 30,000 euros is, in proportion, the highest in Spain.

  • AEDAF (Spanish Association of Tax Advisors) defends legal independence as a key to confidence in the tax system. [+Info]
  • Action Protocol for Impersonated Taxpayers (PACS). [+Info]

The General Directorate of Gaming Regulation has published the PACS, a guide for taxpayers whose identity has been used by third parties to evade taxation on capital gains obtained from gambling.


  • EFRAG (European Financial Reporting Advisory Group) Approval Status Report. [+Info]

The European Commission’s endorsement of vendor financing arrangements (amendments to IAS 7 and IFRS 7) is now reflected in the Endorsement Status Report.

  • New webcast: Proposals in the exposure draft Business Combinations-Disclosures, goodwill and impairment. [+Info]

The International Accounting Standards Board (IASB) is consulting on a package of proposals to help improve the information companies provide about acquisitions, at a reasonable cost.

CNMV Communications

  • The Mossos d’Esquadra and the CNMV (National Securities Market Commission) sign an agreement to combat financial fraud together with other public and private entities. [+Info]
  • The CNMV opens public consultation on the modification of several circulars in different areas:

-. Accounting area.
-. Reserved information for the supervision of rules of conduct.
-. Protection of client assets. [+Info]

Barcelona, May 31, 2024.

Noticias relacionadas