{"id":2726,"date":"2023-03-31T11:07:59","date_gmt":"2023-03-31T09:07:59","guid":{"rendered":"https:\/\/cefisaa.es\/restatement-of-annual-accounts-or-error-corrections\/"},"modified":"2023-06-28T14:11:03","modified_gmt":"2023-06-28T12:11:03","slug":"restatement-of-annual-accounts-or-error-corrections","status":"publish","type":"post","link":"https:\/\/cefisaa.es\/en\/restatement-of-annual-accounts-or-error-corrections\/","title":{"rendered":"Restatement of annual accounts or error corrections?"},"content":{"rendered":"\n<p>Las sociedades cuyo ejercicio econ\u00f3mico coincide con el a\u00f1o natural, se encuentran de lleno en \u00e9poca de formulaci\u00f3n, revisi\u00f3n y, en su caso, auditor\u00eda de sus cuentas anuales.<\/p>\n\n\n\n<p>Es muy frecuente que en ese proceso se detecten errores contables o se decidan cambios en las estimaciones realizadas (amortizaciones, provisiones, etc.) que, en funci\u00f3n de su relevancia, planteen las siguientes dudas en cuanto a su tratamiento cuando puedan afectar a hechos ya registrados contablemente en ejercicio anteriores: <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Registrarlos en el ejercicio en el que se detecta el error o se decide el cambio de criterio; o<\/li>\n\n\n\n<li>Retrotraerlos a la contabilidad de ejercicios ya cerrados y reformular las cuentas anuales de dichos ejercicios.<\/li>\n<\/ul>\n\n\n\n<p>La norma de registro y valoraci\u00f3n 22\u00aa recogida en la segunda parte del Real Decreto 1514\/2007, de 16 de noviembre, por el que se aprueba el Plan General de Contabilidad (\u201cPGC\u201d), relativa a los \u201c<em>Cambios en criterios contables, errores y estimaciones contables<\/em>\u201d, se\u00f1ala que los errores contables incurridos en ejercicios anteriores se subsanar\u00e1n en el ejercicio en que se detecten, contabilizando el ajuste en una partida de reservas por el efecto acumulado de las variaciones de los activos y pasivos que ponga de manifiesto la subsanaci\u00f3n del error.<\/p>\n\n\n\n<p>La norma 8\u00aa de elaboraci\u00f3n de las cuentas anuales del PGC, sobre el \u201c<em>Estado de cambios en el patrimonio neto<\/em>\u201d, establece que cuando se advierta un error en el ejercicio a que se refieren las cuentas anuales, que corresponda a un ejercicio anterior, se informar\u00e1 en la memoria, y el correspondiente ajuste se incluir\u00e1 en el \u201c<em>Estado total de cambios en el patrimonio neto<\/em>\u201d.<\/p>\n\n\n\n<p>As\u00ed lo se\u00f1al\u00f3 la Consulta 3 del BOICAC n\u00ba 86\/2011, que adem\u00e1s recalc\u00f3 que la reformulaci\u00f3n de cuentas es un hecho excepcional previsto en el art\u00edculo 38 del Real Decreto de 22 de agosto de 1885 por el que se publica el C\u00f3digo de Comercio y en el Marco Conceptual de la Contabilidad del PGC, que al desarrollar el principio de prudencia disponen lo siguiente: \u201c<em>Excepcionalmente, si los riesgos se conocieran entre la formulaci\u00f3n y antes de la aprobaci\u00f3n de las cuentas anuales y afectaran de forma muy significativa a la imagen fiel, las cuentas anuales deber\u00e1n ser reformuladas\u201d.<\/em><\/p>\n\n\n\n<p>En este mismo sentido se ha manifestado m\u00e1s recientemente el Tribunal Supremo en la sentencia 1095\/2022, de 26 de julio. En la referida sentencia el Tribunal Supremo sostuvo que la reformulaci\u00f3n de cuentas es un acto excepcional cuya realizaci\u00f3n est\u00e1 vedada una vez se aprueban las cuentas anuales.<\/p>\n\n\n\n<p>En definitiva, la normativa contable tiene previstos mecanismos de registro de los errores, cambios en criterios y\/o estimaciones realizadas, o de riesgos conocidos, que puedan afectar a la imagen fiel de la situaci\u00f3n patrimonial reflejada en las cuentas anuales de un ejercicio ya cerrado. S\u00f3lo en el caso de que estos hechos sean de la m\u00e1xima relevancia, se podr\u00e1n reformular las cuentas anuales del ejercicio al que puedan afectar, pero dicha reformulaci\u00f3n \u00fanicamente podr\u00e1 tener lugar en el espacio de tiempo que va desde la formulaci\u00f3n de las cuentas y el momento en que se pone en marcha el proceso que lleva a la aprobaci\u00f3n de las mismas.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Las sociedades cuyo ejercicio econ\u00f3mico coincide con el a\u00f1o natural, se encuentran de lleno en \u00e9poca de formulaci\u00f3n, revisi\u00f3n y, en su caso, auditor\u00eda de sus cuentas anuales. Es muy frecuente que en ese proceso se detecten errores contables o se decidan cambios en las estimaciones realizadas (amortizaciones, provisiones, etc.) que, en funci\u00f3n de su&#8230;<\/p>\n","protected":false},"author":3,"featured_media":2724,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[40],"tags":[],"class_list":["post-2726","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auditing"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u25b7Restatement of annual accounts or error corrections? 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