{"id":45817,"date":"2018-05-18T07:28:22","date_gmt":"2018-05-18T07:28:22","guid":{"rendered":"http:\/\/raed.academy\/?p=45817"},"modified":"2018-05-24T13:55:09","modified_gmt":"2018-05-24T13:55:09","slug":"fons-de-comerc-intern","status":"publish","type":"post","link":"https:\/\/raed.academy\/ca\/fons-de-comerc-intern\/","title":{"rendered":"El fons de comer\u00e7 intern"},"content":{"rendered":"<p><strong>Agust\u00edn Moreno<\/strong>, col\u00b7laborador habitual de la <strong>Reial Acad\u00e8mia Europea de Doctors-Barcelona 1914<\/strong> (RAED), va participar a un f\u00f2rum que l&#8217;<a href=\"http:\/\/www.accid.org\" target=\"_blank\" rel=\"noopener\"><strong>Associaci\u00f3 Catalana de Comptabilitat i Direcci\u00f3<\/strong><\/a> va celebrar a la <strong>Facultat d&#8217;Economia i Empresa<\/strong> de la <a href=\"http:\/\/www.ub.edu\" target=\"_blank\" rel=\"noopener\"><strong>Universitat de Barcelona<\/strong><\/a> amb el suport de la RAED amb la pon\u00e8ncia <strong>&#8220;Un desarrollo pendiente de la contabilidad: El fondo de comercio interno, la certeza sobre la empresa&#8221;<\/strong>, en la qual va abordar la import\u00e0ncia informativa de l&#8217;anomenat fons de comer\u00e7 intern, un concepte comptable que nom\u00e9s aflora legalment quan es produeix circumstancialment una transacci\u00f3 d&#8217;empreses, i sempre deixant a l&#8217;arbitri de les parts la responsabilitat de la certesa quantitativa del negoci, sense control de l&#8217;auditor.<\/p>\n<p>&#8220;Al Pla General de Comptabilitat 2007 preval l&#8217;inter\u00e8s de l&#8217;inversor i la seva conseq\u00fc\u00e8ncia \u00e9s que va a interessar en aquest cas el registre del valor intangible de l&#8217;empresa per completar en el seu nivell m\u00e0xim possible el coneixement del valor de la mateixa, el que conduir\u00e0 a la necessitat de comptabilitzar-lo i auditar-lo per elevar la seva fiabilitat per a l&#8217;inversor, sigui l&#8217;actual com el futur, i potser vagi sent hora en tal cas de convertir la legislaci\u00f3 comptable en motor d&#8217;empenta i no en remolc&#8221;, considera l&#8217;expert comptable .<\/p>\n<p>Per a Moreno, el coneixement del fons de comer\u00e7 intern valorat facilitaria l&#8217;anomenada Due Diligence, que converteix el transvasament d&#8217;informaci\u00f3 de la part venedora a la part compradora en un proc\u00e9s d&#8217;investigaci\u00f3 detallada d&#8217;una empresa o activitat, objecte d&#8217;adquisici\u00f3, amb aprofundiment en tots els aspectes de les seves operacions. &#8220;La regulaci\u00f3 i publicaci\u00f3 d&#8217;aquestes dades faran palesa la qualitat de les funcions realitzades i la seva translaci\u00f3 al producte final de l&#8217;empresa, que al seu torn repercutir\u00e0 en la imatge de la companyia, sigui com a marca o prestigi, el manteniment possibilitar\u00e0 el futur de la mateixa i el seu creixement davant d&#8217;un m\u00f3n econ\u00f2mic el potencial es reescriu di\u00e0riament&#8221;, conclou l&#8217;estudi\u00f3s.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Agust\u00edn Moreno, col\u00b7laborador habitual de la Reial Acad\u00e8mia Europea de Doctors-Barcelona 1914 (RAED), va participar a un f\u00f2rum que l&#8217;Associaci\u00f3 Catalana de Comptabilitat i Direcci\u00f3 va celebrar a la Facultat d&#8217;Economia i Empresa de la Universitat de Barcelona amb el suport de la RAED amb la pon\u00e8ncia &#8220;Un desarrollo pendiente de la contabilidad: El fondo [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[72],"tags":[],"class_list":["post-45817","post","type-post","status-publish","format-standard","hentry","category-uncategorized-ca","et-doesnt-have-format-content","et_post_format-et-post-format-standard"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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