Lecture Series

The objective of the first lecture series is, in the first place, to make known in the business field of Sabadell and in the region some relevant issues related to the accounting and tax field that will affect the life of companies during 2013 and, second, to debate various topics of business interest in the field of business accounting.

The first lecture aims to analyze, from a business point of view, the current serious economic situation with the historical perspective of the various economic crises that we have had in our country during the 20th century.

1. History, news and company. The opening lecture series aims to analyze, from the business point of view, the current serious economic situation with the historical perspective of the various economic crises that we have had in our country during the 20th century.

Speaker Jordi Mercader: Economist and Managing Partner of Mercaconsult.

2. The update of company balances. This clecture aimed to publicize this update provided for in the 2013 Budget Law. The update of balance sheets is planned voluntary for companies and both large and small companies can be accommodated . Whether or not to adhere to this new balance sheet update law is a relevant decision as it may have consequences that may affect the equity, financial and treasury level for entities.

We believe that entrepreneurs, financial directors, accountants, business advisors and auditors should know the implications of adapting or not to this update, what assets can be accommodated, what parameters or coefficients and what is the deadline to make the decision.

Speakers Jordi Baqués Artó: Economist with a degree in Business Administration, auditor, chartered accountant, Member of the Accounting and Taxation Committee of the ACCID, member of the AEDAEF and Partner-director of the Vallribera-Baqués y Asociados Cabinet. Francesc Gómez: Professor at the UAB and member of the ACCID Accounting and Taxation Commission.

3. 5 years of new GAP: balance of its application. Since 2008, companies have been applying the new GAP approved in November 2007. This new plan (which replaced the one from 1990) entailed an adaptation of Spanish accounting legislation to the Standards International Accounting. The new regulations established a General Plan, a Plan for SMEs and a version of the Plan for SMEs for Micro-enterprises.

The application of the new GAP or GAP of SMEs supposed remarkable changes in the companies since it involved the training and updating of knowledge to the accounting and finance personnel of the companies, adapting the computer systems and also adapting to a series of documents and concepts totally new. After 5 years we think that it is necessary to make an in-depth reflection on whether the application of the new PGC has led to advances and improvements in the economic and financial information provided by companies. Likewise, a reflection can be made on the aspects that have been difficult to apply, those that can be improved and those that have been a serious problem for companies.

To develop this topic, three different conferences were held to be able to contrast the opinion of three people linked to different fields who contributed their specific perspective:

► The academic and normative vision
Speaker Oriol Amat: Professor at Pompeu Fabra University

► The business vision
Speaker Aldo Fazio Riera: KAO Chemicals Europe

► The Vision by the auditor
Speaker Emili Gironella: Economist and auditor. Member of the Registry of Auditing Economists

Below you can find the links to the different presentations.

 

II Second Olga Torres Fund series