– It is necessary to have them all by hand, since we must establish its reasonable, presumably coincident value with the pending noun of payment, and annul the accounts that by PGC.90 we had of IVA even deferred deferred Interests or. That is to say, the financial expenses, they are only going to be registered from an accounting point of view, when they yield, that is to say when the periodic quota is entered. In case of not owning contract, to resort to calculate present Value discounted to the interest rate that we are paying. Like the new PGC.Pymes.2008 that is with financial approach, and more considering the bottom that the form, will be necessary to enter in our Immobilized Material, which before we had in Immaterial. (always considering the value inferior between reasonable value or value to amortized cost) Also now the possibility is contemplated of modifying the valuation of immobilized saying (like the one of the rest) considering the future expenses to have by dismantling, inherent transfer or other concepts to the fixed assets del that treats. Immobilized., – It is necessary to consider the new classification of Immobilized: Intangible, Material, Real estate, In course, Financiers LP, Guarantees and deposits, etc.

Mainly it is necessary to put under the TDV (Test Deterioration of the Value) to perhaps choose, by value inferior between reasonable or countable value. Stocks. – To remember the unique criteria now admitted FIFO and Average Average Cost. Financial assets and Liabilities. – Besides considering his value reasonable, it will be necessary to rectify in the corresponding cases, those that its up-to-date value differs from the entered value. Negative taxes basis of previous exercises.

– If we have entered within group 474, Negative Taxable Bases of Previous Exercises, will have to cancel with reserves, since now what the fiscal credit is clear (30% of the previous thing) We will go for it to the Temporarias Differences. Bottom of Commerce. – (or other intangible assets) It will be necessary to put under the TDV (Test Deterioration of the Value) to weigh if by reasonable value it corresponds to maintain the value, to modify it or to make disappear it. Renting or contracts of financial renting. – To study its countable consideration, with abstraction of its legal formalization, since as in the case of leasing, the new one PGC.2008 relies more on the bottom than to it forms contractual Notes.