Plan General de Contabilidad de Pequeñas y Medianas Empresas

El pasado sábado 17 de diciembre se publicó en el BOE, el Real Decreto 602/2016, de 2 de diciembre, por el que se modifican el Plan General de Contabilidad aprobado por el Real Decreto 1514/2007, de 16 de noviembre; el Plan General de Contabilidad de Pequeñas y Medianas Empresas aprobado por el Real Decreto 1515/2007, de 16 de noviembre; las Normas para la Formulación de Cuentas Anuales Consolidadas aprobadas por el Real Decreto 1159/2010, de 17 de septiembre; y las Normas de Adaptación del Plan General de Contabilidad a las entidades sin fines lucrativos aprobadas por el Real Decreto 1491/2011, de 24 de octubre. Esta normativa, viene a introducir mayores criterios de simplificación y de armonización con la Unión Europea de las obligaciones contables que afectan a las pequeñas empresas que elaboran cuentas anuales abreviadas o están bajo la aplicación del Plan General de Contabilidad de Pequeñas y Medianas Empresas y criterios contables específicos para las micropymes.

Los cambios que ahora se aprueban, a través de este Real Decreto 602/2016 se concentran en tres asuntos:

  • En primer lugar, el relacionado con la simplificación de las obligaciones contables de las pequeñas empresas que se materializa en la eliminación del estado de cambios en el patrimonio neto y en la reducción de las indicaciones a incluir en la memoria de las cuentas anuales.
  • En segundo lugar, en lo que respecta a los criterios de registro y valoración, la única modificación que se ha incorporado, para todo tipo de empresas, es la que atañe a los activos intangibles, especialmente el fondo de comercio.
  • En tercer lugar, se cierra el desarrollo reglamentario con una breve revisión de las Normas de Formulación de las Cuentas Anuales Consolidadas sobre los supuestos de dispensa y exclusión de la obligación de consolidar, el tratamiento del fondo de comercio de consolidación y algunas mejoras técnicas. Por último, se modifica el Real Decreto 1515/2007, de 16 de noviembre, para ampliar el ámbito de aplicación del PGC-pymes. A tal efecto, para los ejercicios que se inicien a partir del 1 de enero de 2016 los límites de total activo, importe neto de la cifra de negocios y número de trabajadores se igualan con los previstos para poder elaborar modelo abreviado de balance y memoria.

Boletín Oficial del Estado con la publicación. Aquí.

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    • Hosting en abril 14, 2017 a las 4:53 pm

    Adicionalmente, la opci n que una peque a o mediana empresa ejerza de aplicar el Plan General de Contabilidad o el Plan General de Contabilidad de Pymes, deber mantenerse de forma continuada un m nimo de tres ejercicios, salvo que la empresa, por dejar de estar incluida en el mbito de aplicaci n de este ltimo, tuviera que aplicar obligatoriamente el Plan General de Contabilidad. Por su parte, el art culo 3 de este real decreto proh be la aplicaci n parcial del Plan General de Contabilidad de Pymes, exigiendo que se considere como un cuerpo completo, de forma que el usuario de la informaci n financiera externa pueda ser conocedor de los criterios que subyacen en unas cuentas anuales de peque as y medianas empresas.

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