Sectoral adaptations

– General Chart of Accounts for wine companies. Download
– General Chart of Accounts for air transport sector companies. Download
– General Chart of Accounts for health care companies. Download
– General Chart of Accounts for construction companies. Download
– General Chart of Accounts for sports companies. Download
– General Chart of Accounts for real estate companies. Download
– General Chart of Accounts for concession companies of public infrastructure projects. Download
– Accounting standards for cooperatives. Download
– General Chart of Accounts adaptation standards for sports federations. Download
– General Chart of Accounts adaptation standards for electric utilities. Download
– General Chart of Accounts for insurance companies. Download
– Modifications of the General Chart of Accounts for insurance companies. Download
– General Chart of Accounts for non-profitmaking entities. Download
– General Chart of Accounts for small or medium sized non-profitmaking entities. Download

ICAC resolutions

– Modification of the valuation standard No. 16 of the Spanish General Chart of Accounts. Download
– Accounting treatment of value added tax (VAT) and General Indirect Tax in the Canary Islands (IGIC). Download
– Valuation standards of environmental matters. Download
– Annual reports in relation with the supplier payment extension. Download
– Information to be included in annual reports in relation with the impairment of assets. Download
– Valuation standard of participations. Download
– Resolution on the turnover. Download
– Registration and valuation standards of tangible fixed assets and property investment. Download
– Information included in annual reports in relation with the greenhouse effect and the gas emission rights. Download
– Production cost basis. Download
– Some aspects of the valuation standard No. 16 included in the Spanish General Chart of Accounts. Download
– Basis to be applied for the accounting registration and valuation of IGIC. Download
– Financial reporting when the application of the going concern basis is inappropriate. Download
– Accounting basis for participations in money market funds. Download
– Reporting, valuation and registration standards to be included in the intangible assets report. Download
– Some aspects of the valuation standard No. 16 included in the Spanish General Chart of Accounts. Download