{"id":12181,"date":"2021-04-12T12:46:40","date_gmt":"2021-04-12T10:46:40","guid":{"rendered":"https:\/\/www.maiolegal.com\/practice-areas\/derecho-contable\/"},"modified":"2022-03-02T09:59:30","modified_gmt":"2022-03-02T08:59:30","slug":"accounting-law","status":"publish","type":"page","link":"https:\/\/www.maiolegal.com\/en\/practice-areas\/accounting-law\/","title":{"rendered":"Accounting law"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.4.5&#8243; custom_margin=&#8221;||||false|false&#8221; custom_padding=&#8221;1em||2em||false|false&#8221;][et_pb_row admin_label=&#8221;Cabecera ingles con Breadcrumbs&#8221; _builder_version=&#8221;4.9.4&#8243; custom_margin=&#8221;||0px||false|false&#8221; custom_padding=&#8221;0px||0px||false|false&#8221; global_module=&#8221;12447&#8243; saved_tabs=&#8221;all&#8221; locked=&#8221;off&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;3.27.4&#8243;][et_pb_dcsbcm_divi_breadcrumbs_module homebreadcrumbtext=&#8221;Home&#8221; separator=&#8221;sep-pipe&#8221; _builder_version=&#8221;4.9.4&#8243; body_font_size=&#8221;0.9em&#8221; body_line_height=&#8221;1em&#8221; custom_margin=&#8221;0px||-15px||false|false&#8221; custom_padding=&#8221;0px||0px||false|false&#8221;][\/et_pb_dcsbcm_divi_breadcrumbs_module][et_pb_post_title meta=&#8221;off&#8221; featured_image=&#8221;off&#8221; _builder_version=&#8221;4.4.3&#8243; title_font=&#8221;|||on|||||&#8221; title_text_color=&#8221;#afa08e&#8221; title_font_size=&#8221;18px&#8221; custom_margin=&#8221;8px||5px||false|false&#8221; custom_padding=&#8221;0px||0px|22px|false|false&#8221; locked=&#8221;off&#8221;][\/et_pb_post_title][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.4.1&#8243; custom_padding=&#8221;4px||3px|||&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;3.27.4&#8243;][et_pb_text _builder_version=&#8221;4.9.0&#8243; header_2_font=&#8221;|700|||||||&#8221; header_2_font_size=&#8221;1.1em&#8221; header_2_line_height=&#8221;1.2em&#8221; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; custom_margin=&#8221;||0px||false|false&#8221;]<\/p>\n<h2>We have a team of economists with expertise in Accounting Law, which allows us to provide specialized advice in regard to accounting rules and doctrine (both nationally as well as internationally) to national companies and multi-national groups. <\/h2>\n<p>[\/et_pb_text][et_pb_text disabled_on=&#8221;on|on|on&#8221; _builder_version=&#8221;4.9.0&#8243; header_3_font_size=&#8221;1em&#8221; header_3_line_height=&#8221;1.4em&#8221; custom_padding=&#8221;||3px|||&#8221; disabled=&#8221;on&#8221;]<\/p>\n<h3><span> Varios de nuestros miembros son reputados fiscalistas a nivel nacional, miembros activos de la <a href=\"https:\/\/www.aedaf.es\/es\" target=\"_blank\" rel=\"noopener noreferrer\">AEDAF<\/a> (Asociaci\u00f3n Espa\u00f1ola de Asesores Fiscales) y se caracterizan, tambi\u00e9n, por publicar numerosos art\u00edculos sobre aspectos t\u00e9cnicos y por su actividad docente. <\/span><\/h3>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_3,2_3&#8243; use_custom_gutter=&#8221;on&#8221; gutter_width=&#8221;1&#8243; _builder_version=&#8221;4.4.3&#8243; custom_padding=&#8221;3px||||false|false&#8221;][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.4.3&#8243; background_color=&#8221;#d7cbbb&#8221;][et_pb_text disabled_on=&#8221;on|on|on&#8221; _builder_version=&#8221;4.4.5&#8243; text_font=&#8221;|700|on||||||&#8221; text_text_color=&#8221;#afa08e&#8221; text_font_size=&#8221;1.1em&#8221; text_line_height=&#8221;1.2em&#8221; header_3_font=&#8221;||||||||&#8221; header_6_font=&#8221;||||||||&#8221; header_6_text_color=&#8221;#afa08e&#8221; header_6_font_size=&#8221;1.1em&#8221; header_6_line_height=&#8221;1.2em&#8221; background_color=&#8221;#ffffff&#8221; custom_margin=&#8221;||0px||false|false&#8221; custom_padding=&#8221;20px|15px|37px|15px|false|true&#8221; custom_padding_tablet=&#8221;|0px||0px|false|false&#8221; custom_padding_phone=&#8221;|0px||0px|false|false&#8221; custom_padding_last_edited=&#8221;on|phone&#8221; animation_direction=&#8221;top&#8221; disabled=&#8221;on&#8221;]<\/p>\n<p><span>Nuestros resultados nos avalan en el \u00e1mbito de los procedimientos y recursos tributarios<\/span><\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.4.3&#8243; header_2_font_size=&#8221;19px&#8221; header_2_line_height=&#8221;1.2em&#8221; header_3_text_align=&#8221;center&#8221; header_3_font_size=&#8221;17px&#8221; background_color=&#8221;#d7cbbb&#8221; custom_margin=&#8221;0px||0px||false|false&#8221; custom_padding=&#8221;10px||0px||false|false&#8221;]<\/p>\n<h3><strong>Contacto<\/strong><\/h3>\n<p>[\/et_pb_text][et_pb_blurb title=&#8221;Bel\u00e9n Esteban&#8221; url=&#8221;@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wcm9mZXNzaW9uYWwiLCJzZXR0aW5ncyI6eyJwb3N0X2lkIjoiMTE2OTYifX0=@&#8221; image=&#8221;https:\/\/www.maiolegal.com\/wp-content\/uploads\/2021\/04\/contacto-belen-esteban-maio-legal-zaragoza.jpg&#8221; icon_placement=&#8221;left&#8221; disabled_on=&#8221;on|on|on&#8221; module_class=&#8221;contactos-areas&#8221; _builder_version=&#8221;4.9.0&#8243; _dynamic_attributes=&#8221;url,link_option_url&#8221; header_font=&#8221;|700|||||||&#8221; header_text_color=&#8221;#000000&#8243; header_font_size=&#8221;15px&#8221; header_line_height=&#8221;1.2em&#8221; body_text_color=&#8221;#000000&#8243; body_font_size=&#8221;13px&#8221; body_line_height=&#8221;1.2em&#8221; background_enable_color=&#8221;off&#8221; background_layout=&#8221;dark&#8221; custom_margin=&#8221;20px||20px||false|false&#8221; custom_padding=&#8221;|10px||10px|false|true&#8221; link_option_url=&#8221;@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wcm9mZXNzaW9uYWwiLCJzZXR0aW5ncyI6eyJwb3N0X2lkIjoiMTE2OTYifX0=@&#8221; custom_css_blurb_image=&#8221;width:70px;&#8221; custom_css_blurb_title=&#8221;padding-top:5px;&#8221; disabled=&#8221;on&#8221; saved_tabs=&#8221;all&#8221; locked=&#8221;off&#8221;]<\/p>\n<p>Asociada | Zaragoza<br \/> <a href=\"mailto:besteban@maiolegal.com\" style=\"color: #000;\">besteban@maiolegal.com<\/a><\/p>\n<p>[\/et_pb_blurb][et_pb_blurb title=&#8221;Mar\u00eda Pilar Embarba&#8221; url=&#8221;@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wcm9mZXNzaW9uYWwiLCJzZXR0aW5ncyI6eyJwb3N0X2lkIjoiMTE3NTQifX0=@&#8221; image=&#8221;https:\/\/www.maiolegal.com\/wp-content\/uploads\/2021\/04\/contacto-maria-pilar-embarba-maio-legal-zaragoza.jpg&#8221; icon_placement=&#8221;left&#8221; disabled_on=&#8221;on|on|on&#8221; module_class=&#8221;contactos-areas&#8221; _builder_version=&#8221;4.9.0&#8243; _dynamic_attributes=&#8221;url,link_option_url&#8221; header_font=&#8221;|700|||||||&#8221; header_text_color=&#8221;#000000&#8243; header_font_size=&#8221;15px&#8221; header_line_height=&#8221;1.2em&#8221; body_text_color=&#8221;#000000&#8243; body_font_size=&#8221;13px&#8221; body_line_height=&#8221;1.2em&#8221; background_enable_color=&#8221;off&#8221; background_layout=&#8221;dark&#8221; custom_margin=&#8221;20px||20px||false|false&#8221; custom_padding=&#8221;|10px||10px|false|true&#8221; link_option_url=&#8221;@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wcm9mZXNzaW9uYWwiLCJzZXR0aW5ncyI6eyJwb3N0X2lkIjoiMTE3NTQifX0=@&#8221; custom_css_blurb_image=&#8221;width:70px;&#8221; custom_css_blurb_title=&#8221;padding-top:5px;&#8221; disabled=&#8221;on&#8221; saved_tabs=&#8221;all&#8221; locked=&#8221;off&#8221;]<\/p>\n<p>Senior | Zaragoza<br \/> <a href=\"mailto: pembarba@maiolegal.com\" style=\"color: #000;\"> pembarba@maiolegal.com <\/a><\/p>\n<p>[\/et_pb_blurb][et_pb_blurb title=&#8221;Isabel Amoribieta&#8221; url=&#8221;@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wcm9mZXNzaW9uYWwiLCJzZXR0aW5ncyI6eyJwb3N0X2lkIjoiMTE3MjIifX0=@&#8221; image=&#8221;https:\/\/www.maiolegal.com\/wp-content\/uploads\/2021\/04\/contacto-isabel-amoribieta-maio-legal-zaragoza.jpg&#8221; icon_placement=&#8221;left&#8221; disabled_on=&#8221;on|on|on&#8221; module_class=&#8221;contactos-areas&#8221; _builder_version=&#8221;4.9.0&#8243; _dynamic_attributes=&#8221;url,link_option_url&#8221; header_font=&#8221;|700|||||||&#8221; header_text_color=&#8221;#000000&#8243; header_font_size=&#8221;15px&#8221; header_line_height=&#8221;1.2em&#8221; body_text_color=&#8221;#000000&#8243; body_font_size=&#8221;13px&#8221; body_line_height=&#8221;1.2em&#8221; background_enable_color=&#8221;off&#8221; background_layout=&#8221;dark&#8221; custom_margin=&#8221;20px||20px||false|false&#8221; custom_padding=&#8221;|10px||10px|false|true&#8221; link_option_url=&#8221;@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wcm9mZXNzaW9uYWwiLCJzZXR0aW5ncyI6eyJwb3N0X2lkIjoiMTE3MjIifX0=@&#8221; custom_css_blurb_image=&#8221;width:70px;&#8221; custom_css_blurb_title=&#8221;padding-top:5px;&#8221; disabled=&#8221;on&#8221; saved_tabs=&#8221;all&#8221; locked=&#8221;off&#8221;]<\/p>\n<p>Asociada | Zaragoza<br \/> <a href=\"mailto:iamoribieta@maiolegal.com\" style=\"color: #000;\">iamoribieta@maiolegal.com<\/a><\/p>\n<p>[\/et_pb_blurb][et_pb_blurb title=&#8221;Carlos Garc\u00eda Gonzalvo&#8221; url=&#8221;@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wcm9mZXNzaW9uYWwiLCJzZXR0aW5ncyI6eyJwb3N0X2lkIjoiMTE3MTEifX0=@&#8221; image=&#8221;https:\/\/www.maiolegal.com\/wp-content\/uploads\/2021\/04\/contacto-carlos-garcia-gonzalvo-maio-legal-zaragoza-1.jpg&#8221; icon_placement=&#8221;left&#8221; module_class=&#8221;contactos-areas&#8221; _builder_version=&#8221;4.9.0&#8243; _dynamic_attributes=&#8221;url,link_option_url&#8221; header_font=&#8221;|700|||||||&#8221; header_text_color=&#8221;#000000&#8243; header_font_size=&#8221;15px&#8221; header_line_height=&#8221;1.2em&#8221; body_text_color=&#8221;#000000&#8243; body_font_size=&#8221;13px&#8221; body_line_height=&#8221;1.2em&#8221; background_enable_color=&#8221;off&#8221; background_layout=&#8221;dark&#8221; custom_margin=&#8221;20px||20px||false|false&#8221; custom_padding=&#8221;|10px||10px|false|true&#8221; link_option_url=&#8221;@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wcm9mZXNzaW9uYWwiLCJzZXR0aW5ncyI6eyJwb3N0X2lkIjoiMTE3MTEifX0=@&#8221; custom_css_blurb_image=&#8221;width:70px;&#8221; custom_css_blurb_title=&#8221;padding-top:5px;&#8221; saved_tabs=&#8221;all&#8221; locked=&#8221;off&#8221;]<\/p>\n<p>Partner | Zaragoza<br \/> <a href=\"mailto:cgarcia@maiolegal.com\" style=\"color: #000;\">cgarcia@maiolegal.com<\/a><\/p>\n<p>[\/et_pb_blurb][et_pb_blurb title=&#8221;Ignacio Mart\u00ednez N\u00fa\u00f1ez&#8221; url=&#8221;@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wcm9mZXNzaW9uYWwiLCJzZXR0aW5ncyI6eyJwb3N0X2lkIjoiODQxOSJ9fQ==@&#8221; image=&#8221;https:\/\/www.maiolegal.com\/wp-content\/uploads\/2020\/07\/contacto-Ignacio-Martinez.jpg&#8221; icon_placement=&#8221;left&#8221; module_class=&#8221;contactos-areas&#8221; _builder_version=&#8221;4.9.0&#8243; _dynamic_attributes=&#8221;url,link_option_url&#8221; header_font=&#8221;|700|||||||&#8221; header_text_color=&#8221;#000000&#8243; header_font_size=&#8221;15px&#8221; header_line_height=&#8221;1.2em&#8221; body_text_color=&#8221;#000000&#8243; body_font_size=&#8221;13px&#8221; body_line_height=&#8221;1.2em&#8221; background_enable_color=&#8221;off&#8221; background_layout=&#8221;dark&#8221; custom_margin=&#8221;20px||20px||false|false&#8221; custom_padding=&#8221;|10px||10px|false|true&#8221; link_option_url=&#8221;@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wcm9mZXNzaW9uYWwiLCJzZXR0aW5ncyI6eyJwb3N0X2lkIjoiODQxOSJ9fQ==@&#8221; custom_css_blurb_image=&#8221;width:70px;&#8221; custom_css_blurb_title=&#8221;padding-top:5px;&#8221; saved_tabs=&#8221;all&#8221;]<\/p>\n<p>Partner | SEVILLA<br \/> <a href=\"mailto:imartinez@maiolegal.com\" style=\"color: #000;\"> imartinez@maiolegal.com <\/a><\/p>\n<p>[\/et_pb_blurb][\/et_pb_column][et_pb_column type=&#8221;2_3&#8243; _builder_version=&#8221;3.27.4&#8243;][et_pb_text _builder_version=&#8221;4.9.0&#8243; header_2_font=&#8221;|700|||||||&#8221; header_2_font_size=&#8221;24px&#8221; header_2_line_height=&#8221;1.2em&#8221; header_3_font=&#8221;|700|||||||&#8221; header_3_font_size=&#8221;1em&#8221; header_3_line_height=&#8221;1.2em&#8221; custom_margin=&#8221;||||false|false&#8221; custom_padding=&#8221;|||20px|false|false&#8221; custom_padding_tablet=&#8221;20px|||0px|false|false&#8221; custom_padding_phone=&#8221;20px|0px|3em|0px|false|false&#8221; custom_padding_last_edited=&#8221;on|phone&#8221;]<\/p>\n<h3>Practice<\/h3>\n<p>Our professional skills on the subject of accounting entail, among others, the following actions:<\/p>\n<p><span>\u2012 \u00a0<\/span><span>Advice related to the application of Spanish accounting rules (General Accounting Plan  and General Accounting Plan of Small and Medium-Size Companies) sector adaptations and the resolutions of the  Institute of Accounting and Account Auditing IAAA (ICAC in Spanish) and the doctrine set forth in consultations published  in the Official Report of the IAAA.<\/span><\/p>\n<p><span>\u2012 \u00a0<\/span><span>Advice related to the application of the International Financial Reporting Standards(IFRS) issued by the IASB (International Accounting Standards Board) and their interpretations made by the IFRIC.(International Financial Reporting Interpretation Committee).<\/span><\/p>\n<p><span>\u2012 \u00a0<\/span><span>Determination of the approach and accounting registry for corporate restructuring operations (acquisitions, mergers and spin-offs).<\/span><\/p>\n<p><span>\u2012 \u00a0<\/span><span>Advice on the drafting of consolidated annual accounts, including the definition of the consolidation perimeter, the identification of the prior standardizations and the determination of adjustments and eliminations, regulated under the consolidation rules.<\/span><\/p>\n<p><span>\u2012 \u00a0<\/span><span>Determination of the eliminations and incorporations arising from the application of the special scheme for tax consolidation at headquarters under Company Tax and assistance with the drafting of consolidated financial statements. <\/span><\/p>\n<p><span>\u2012 \u00a0<\/span><span>Assistance with drafting financial statements under the international regulation for Spanish companies belonging to multinational groups. <\/span><\/p>\n<p><span>\u2012 \u00a0<\/span><span>Production of reports and rulings related to accounting issues of a particular complexity (complex financial instruments, business combinations, procedures for labor restructuring due to economical, technical, operating or productive causes (ETOP) etc.). <\/span><\/p>\n<p><span>\u2012 \u00a0<\/span><span>Support on dialogue with auditors.<\/span><\/p>\n<p><span>\u2012 \u00a0<\/span><span>Formulation of consultations with the ICAC.<\/span><\/p>\n<p><span>\u2012 \u00a0<\/span><span>Advice on accounting issues raised at bankruptcy procedures or at other types of procedures. <\/span><\/p>\n<p><span><\/span>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>We have a team of economists with expertise in Accounting Law, which allows us to provide specialized advice in regard to accounting rules and doctrine (both nationally as well as internationally) to national companies and multi-national groups. Varios de nuestros miembros son reputados fiscalistas a nivel nacional, miembros activos de la AEDAF (Asociaci\u00f3n Espa\u00f1ola de [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":9660,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"<!-- wp:paragraph -->\r\n<p>Esta es una p\u00e1gina de ejemplo. Es diferente a una entrada del blog porque permanecer\u00e1 en un solo lugar y aparecer\u00e1 en la navegaci\u00f3n de tu sitio (en la mayor\u00eda de los temas). La mayor\u00eda de las personas comienzan con una p\u00e1gina \u00abAcerca de\u00bb que les presenta a los visitantes potenciales del sitio. Podr\u00edas decir algo as\u00ed:<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<!-- wp:quote -->\r\n<blockquote class=\"wp-block-quote\"><p>\u00a1Bienvenido! Soy camarero de d\u00eda, aspirante a actor de noche y esta es mi web. Vivo en Mairena del Alcor, tengo un perro que se llama Firulais y me gusta el rebujito. (Y las tardes largas con caf\u00e9).<\/p><\/blockquote>\r\n<!-- \/wp:quote -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>\u2026o algo as\u00ed:<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<!-- wp:quote -->\r\n<blockquote class=\"wp-block-quote\"><p>La empresa \u00abMariscos Recio\u00bb fue fundada por Antonio Recio Mata. Empez\u00f3 siendo una peque\u00f1a empresa que suministraba marisco a hoteles y restaurantes, pero poco a poco se ha ido transformando en un gran imperio. Mariscos Recio, el mar al mejor precio.<\/p><\/blockquote>\r\n<!-- \/wp:quote -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Como nuevo usuario de WordPress, deber\u00edas ir a <a href=\"http:\/\/www.maiolegal.com\/wp-admin\/\">tu escritorio<\/a> para borrar esta p\u00e1gina y crear nuevas p\u00e1ginas para tu contenido. \u00a1P\u00e1salo bien!<\/p>\r\n<!-- \/wp:paragraph -->","_et_gb_content_width":"","footnotes":""},"class_list":["post-12181","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Accounting law - MAIO Legal<\/title>\n<meta name=\"description\" content=\"Combinamos los conocimientos t\u00e9cnicos con el ejercicio pr\u00e1ctico y el sentido de la anticipaci\u00f3n. Ofrecemos servicios de asesoramiento integral en materia tributaria nacional e internacional, a empresas espa\u00f1olas y extranjeras, a grupos multinacionales y a personas f\u00edsicas.Varios de nuestros miembros son reputados fiscalistas a nivel nacional, miembros activos de AEDAF (Asociaci\u00f3n Espa\u00f1ola de Asesores Fiscales) y se caracterizan, tambi\u00e9n, por publicar numerosos art\u00edculos sobre aspectos t\u00e9cnicos y por su actividad docente.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.maiolegal.com\/en\/practice-areas\/accounting-law\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Accounting law - MAIO Legal\" \/>\n<meta property=\"og:description\" content=\"Combinamos los conocimientos t\u00e9cnicos con el ejercicio pr\u00e1ctico y el sentido de la anticipaci\u00f3n. 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