Modelo normal de cuentas anuales: qué son y qué tipos existen
📊
On August 6, 2024, the importance of annual accounts in business accounting was highlighted, emphasizing their role in transparency and decision-making. Annual accounts comprise balance sheets, loss and profit statements, changes in net equity, cash flow statements, and detailed reports. Companies exceeding certain thresholds must use the normal model, while others may use the abbreviated or SME model. The abbreviated model is for companies with assets under €11.4 million, annual turnover under €22.8 million, and fewer than 250 employees. The SME model applies to companies with assets under €4 million, turnover under €8 million, and fewer than 50 employees. These criteria must be met for two consecutive years.
Share