European Union: Cierre contable de fin de año: la lista indispensable para los contadores en Europa

Last Updated: 14 December 2018
Article by TMF Group

Coordinar la presentación de informes corporativos locales y grupales puede hacer que el cierre contable de fin de año sea un proceso complejo. Siga esta guía y se ahorrará algunos dolores de cabeza.

Con las actividades de cierre de fin de año cada vez más cerca, es un momento oportuno para que las compañías piensen sobre los requisitos europeos de presentación de informes contables locales y grupales. Realizar estos chequeos básicos e indispensables ayudará a sus equipos contables a alinear sus procesos y evitar la complejidad de un trimestre que puede resultar particularmente estresante.

1. Revisar los vencimientos de presentación

Esta es la primera revisión básica que deben realizar las compañías. La mayoría de las veces, los plazos de vencimiento para la presentación de informes de grupo son muy estrechos, e incluso mucho más que las fechas de vencimiento para la preparación de estados financieros locales. En Alemania, por ejemplo, que se ubica en la posición 21 a nivel global respecto de la complejidad de cumplimiento financiero, los estados financieros locales deben prepararse y presentarse antes del 31 de diciembre del siguiente año. En Bélgica, el vencimiento de los estados financieros de 2018 está pautado meses antes – a fines de junio de 2019. Los países individuales normalmente dan más tiempo a los contadores para la preparación y el cierre de cuentas, mientras que a nivel de grupo, los vencimientos son, por lo general, más ajustados. Y esta diferencia en los plazos tiene un impacto en el calendario de cierre financiero de fin de año; los eventos de la hoja de balance posterior y cómo se reflejan en el estado contable. Por ello, tómese el tiempo para revisar todos los plazos de vencimiento importantes para la presentación de informes antes de comenzar con los procedimientos de cierre.

2. Revisar la auditoria estatutaria y los requisitos de consolidación

Existen diferencias clave al observar una auditoría estatutaria de un grupo frente a la perspectiva de presentación de informes local. En la mayoría de los países de la UE, se requiere una auditoria estatutaria si se excede un límite determinado relacionado con facturación, los activos o el número de empleados. Junto con la auditoría estatutaria, las compañías deben tener en cuenta los requisitos de consolidación, dado que hay otros límites basados en facturación, activos o número de empleados. Y, nuevamente, esos límites difieren entre países. Las compañías necesitan asegurarse de cumplir con los límites en cada uno de los países en donde operan.

3. Considerar cambios en formato o requisitos de presentación

Existen diferencias clave en la aplicación de las NIIF (Normas Internacionales de Información Financiera) y GAAP (Principios de Contabilidad generalmente aceptados, en español) local a lo largo de Europa. En los Países Bajos, Italia y Portugal, los estados de flujo de efectivo no son requeridos. Ello se compara a Alemania y Francia, donde se requieren las cuentas consolidadas, o para las empresas que cotizan en el mercado de capitales con estados financieros que siguen el formato de NIIF. Algunos países requieren estados de ingresos completos y estados de ingresos que son ampliamente consistentes con NIIF para los expertos y algunos países que no requieren un estado de ingresos completo. En Francia, Alemania, Noruega, Portugal y Polonia, el estado de otros ingresos completos no existe.

Asimismo, tengan en cuenta que los países revisan con frecuencia y hacen correcciones a la legislación. ¿Qué cambios en los formularios contables, formatos y pasos de presentación han tenido lugar desde el último cierre de fin de año de la compañía? ¿Cómo impactan esos cambios en la presentación de informes del grupo?

4. Comprender las diferencias en políticas contables y tratamientos

Esta área justifica tener una lista propia. Las compañías necesitan considerar cuidadosamente todos los ítems detallados a continuación, y es fundamental asegurar el nivel correcto de información que se recopila a fin de identificar el tratamiento contable correcto de acuerdo con las reglas locales.

  • Revisión del enfoque estimado (grupo vs local): comúnmente, existen diferentes enfoques a nivel local y grupal, por ejemplo con las estimaciones de costos de pensión, estimaciones de bonos, vacaciones acumuladas, etc.
  • Revisión de cláusulas y contingencias: los Países Bajos permiten que se realice una cláusula, incluso si una obligación no existe. Mientras tanto, Alemania e Italia se refieren a las cláusulas para todos los riesgos, que parecen ir más lejos que otros países y NIIF.
  • Ajustar eventos: en Alemania, el conocimiento estricto sobre la hoja de balance se requiere para que los eventos conduzcan a un ajuste, y la adopción estricta del conocimiento en la fecha del balance es obligatoria. Sin embargo, los riesgos y pérdidas previsibles que ocurran hasta la fecha de la hoja de balance derivan en ajustes si son detectados entre la fecha de la hoja de balance y la fecha de la preparación de los estados financieros. En los Países Bajos, la distribución de ganancias siempre puede derivar en ajustes, y los dividendos propuestos y declarados luego del cierre de fin de año son incluidos en responsabilidades vigentes.
  • Revisión de la revalorización: las opciones para este punto existen en algunos países (Países Bajos, Romania, Portugal y Polonia) y para toda compañía que aceptó la opción de revalorización, habrá un cambio claro.

5. Colaborar con el área legal

Esta es un área que es comúnmente ignorada. Negar este aspecto puede llevar no solo a generar demoras en la presentación de estados financieros, sino también, en casos extremos, puede generar multas. Registre los requisitos de secretariado corporativo de fin de año en su calendario de cierre financiero y asegúrese de que estos requisitos se tienen en cuenta en otros sectores.

El cierre contable en Europa siempre es un periodo estresante, pero con una buena y anticipada planificación, puede realizarse sin sorpresas inesperadas.

Contáctenos

Nuestros expertos en contabilidad y cumplimiento impositivo localizados a lo largo de Europa tienen el conocimiento profundo de los requisitos individuales de cada país y de las políticas contables. Podemos ayudar a que su compañía integre exitosamente estas diferencias en los procesos de cierre financiero.

¿Necesita más información? Explore nuestros servicios de contabilidad y contáctenos hoy.

¿En qué posición se encuentran los países europeos respecto de la complejidad contable y tributaria? Descargue nuestro Índice de Complejidad Financiera 2018 y descúbralo.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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16 May 2019, Webinar, Rotterdam, Netherlands

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Executing an acquisition integration plan is one of the most difficult assignments in the M&A life cycle. Every merger involves “negative synergies”, including the departure of key talent, sales losses, incompatible systems, productivity declines, turf battles and cultural friction. The key is limiting the costs and preparing for the unknown challenges that may arise.

 
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