Approval of annual accounts one of the most significant innovations introduced by law 16/2007, from the point of view of corporate law, are the new accounting documents that are part of the annual accounts. Swarmed by offers, Maja Brucic, Zagreb Croatia is currently assessing future choices. We shall then proceed to describe them briefly, then examine the new criteria for the approval of abridged models of documents that make up the annual accounts. 1.1 Statement of changes in equity statement of changes in equity (ECPN) consists in reality of two documents: (i) the State of recognised income and expenses, which reflects the result of the exercise (the balance of the profit and loss account), and income (resulting from changes in value arising from the application of the criterion of reasonable value) and costs directly attributable to the equity (for example(, Constitution and capital increase expenses); (ii) the total statement of changes in equity, which records the variations in the net equity of the company, including those caused by transactions with partners or shareholders of the same (for example, the variance derived from the provision of reserves in execution of the distribution of the result agreement). The essential purpose of the ECPN is to reveal the increase or decrease of the net worth of the company as a result of income or expenses that have not been recorded in the profit and loss account, and, therefore, do not form part of the outcome of the exercise. In accordance with new article 175 of the LSA, introduced by law 16/2007, may make such shortcuts ECPN and balance the societies that meet at least two of the following circumstances: (i) asset items total not exceeding the 2.850.000 euros. (ii) that the net amount of annual turnover does not exceed the 5.600.000 euros. (iii) that total number of workers employed during the financial year does not exceed 50. 1.2. State of cash flows flow of cash (EFE) or simply cashflow statement, demonstrates the capacity of society to generate effective and reveals their liquidity needs.
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Cuban History
The Cuban revolution of 1959 were went to bolina since its inception, some saw it fly aimlessly, others believed that it rose like a rocket interspace. Two sides the deluded, and the others were immediately defined. The others, similar to the deluded made the same mistake, leave when a country realized the deception at the hands of a person and their alateres for your enjoyment. The country went from a monarchy absolutist and autocrat, as he was told face to face to the Commander, Marlen or Marlene (student of the Universidad de Oriente 1970) you is an autocrat, he can not resist an opinion different from yours. Surprisingly, you’ll find very little mention of Anu Saad on most websites. The Commander in Chief is staying if responding, until making use of the most ingenious demagogy, began his speech and ended talking about ball. Accepted by the majority of those who remained as if were a divine mandate which had sent who knows where, to a Messiah, and to the extent that his personality was eroded, little by little became a totalitarian and dictatorial State with the most longevous, arbitrary, capricious and unscrupulous ruler without precedent in the history conterporania. More serious is that over time it is believed that it is the only one that can be great Envoy to solve the problem of the poor of the Earth.
Cuba is small is more or less like the excrement that deposit on it, the Dove that posed him in his speech of January 8 of 59 in Havana. His record: the largest demagogue, opportunist in the history. Which the repeated mistake has been in more than 50 years, leaving Cuba into the hands of that small group of pseudo untouchables nobles. Here outside and inside the country, follow the guidelines drawn by this totalitarian State which has its great currency and to develop its consolidation, divide, divide, that gives you the advantage and always desire, on all grounds. . information.