Note: to my knowledge, this is the very first short story I ever completed. EVER. I’ve had several attempts over the years, but this is the one I saw to completion.

Its based on one of the very first “Worlds” I made, too. Maybe I should post that here one of these days.

As with all short stories, it tends to be long. So if you’re just going to give me a TL/DR, then you’re in the wrong place. Its also a bit emo, so if you don’t like shit like that, too, then, well, this might not be your cup of tea.

I saw some things that need editing in it, but I refrained from doing so in order to present a story I made nearly a decade ago. Those who’ve read my other works might like to compare this, and give me a review ^_^

Its also untitled, by the way. Never found a good title for it.

D4: 26 May 2000, 8:10 p.m. (D1: 4 Aug 99, 10:06 p.m.)

Sunlight filtered through moth-eaten draperies, splashing the room with a tinge of yellow and brown. Outside, the sound of a city on the move wafted in: vehicles driving past, the occasional whistle of a traffic cop, the chorus of voices and other noise from the teeming mass of people on the way everywhere and nowhere.

Ashe sat within the dimly lit room. Eyes closed, he reached out with his consciousness to touch that symphony of life, trying to let its energies feed his Soul. “Immersion”, psions called it, the deliberate suppression of their defenses to let that vast input of Humanity in, to actually open one’s self to the riot of thoughts and emotions of a mass. Psions usually did not do this, as the cacophony of images and feelings will almost always overload one’s consciousness. Shielding from it was the first thing a psion develops, so they can still walk amongst the Normals and not get crippled by it. As it is, psions still invariably tend to isolate themselves from large clumps of humans in a Bernoulli’s Principle kind of way: the smaller the space, the greater the “pressure”. But occasionally, psions “immerse” themselves, a minor “drug” among the Gifted, who find a form of rush in the heady and potent mixture of massed signals. Now Ashe skims the line between load and overload, trying to stifle the grief from within that threatens to overwhelm him.

A wind flips the draperies, cold and strong with the promise of rain this early in summer. The weather is as trashed as my insides, Ashe thinks. At least something can be done for it. But what of the cold in my Heart?

The wind’s fingers picks up the scattered lightweight articles on the bed Ashe sat on. Letters and articles and photos. Some moved. Some flew in several directions. One tumbled on the sheets until it fell just so right in front of Ashe. Don’t look at it, he thinks, push it away. Instinct tells you to avoid pain; follow that instinct! Don’t look… but his eyes refused the order of his mind, and he sees: a girl, in her late teens, looking bright and beautiful in the pink, sleeveless dress she wore in the party after her Freshman-year Finals.

Ashe tried to stop the memories. These were good ones, but it was always these that brought the most pain. The times of happiness and hope, of bright mornings and warm evenings, the promise of a tomorrow that now will never be. Please, don’t make me remember…

Warm smiles and gentle laughter. The lilting tune of a voice that seems to sing with every word like an angel’s hymn. Hands held amidst green fields and sunset afternoons and starlit evenings. A touch, a presence, within the confines of a Soul that has long been seeking its other half, and found it. A sharing, a binding, that frees and fills the Soul with brightness and hope. Like everything was right with the world, and what was not could be brought to that rightness.

Ashe scattered the memories with a rough force of will, just as the psychokinetic effect he created threw the articles everywhichway from his person. He staggers to the window just as the rain began to fall in a slow drip-drop. Mild panic and concern rippled through pedestrians and motorists alike, silent prayers reaching for the heavens to let this be a light one. Manila’s drainage system is poorly maintained here in Downtown. Ashe lets the influx of emotions buffet him, just as he lets the rain fall on his face, mingling with the tears he tries vainly to stop from flowing.

She loved rain, especially the soft, gentle ones that showered the Academy in regular, climate-controlled intervals. It was raining that Monday, but they were not in the Academy, nowhere near Pacificon. Bright Pacificon, seemingly untouched by the events of the past decades, still the golden land which served as the symbol for the lost Golden Age of Mankind. They were here, in Mega Manila. It was the summer of his final year in the Academy, and Ashe earlier received an invite from his friends to visit the “old Homeland.” He didn’t want her to go with him, knowing what the Philippines had become in the aftermath of the Bright Tomorrow. It felt precognitive, but he didn’t recognize it then. She was insistent, wanting to see new places, having lived all her life sheltered in Pacificon. When he argued from a psion’s perspective, she reminded him of the axioms of precognition, how even the best of them only sees a possible future. Philosophy major, she nearly launched into a lecture on the malleability of Reality and the future of a Person. Besides, she said with that Soul-piercing, Heart-melting smile of hers, what harm could there be? Mega-Manila wasn’t all that bad, Makati and Malate still the safe places where the rich played and partied.

They had stayed indoors two of the four days of their stay and she wanted out that first instance the rain would abate. She had been to the South, where Ashe’s family still lived, saw the great lake of Laguna still glistening in the sun, felt still-fresh breezes caress her nape, play with her hair. But she insisted they go to Manila, grabbing Ashe and their jackets and asking him to show her around the places of his childhood. She wanted so badly to see the city where the dreams of the Bright Tomorrow were first born, and finally floundered under the weight of Mankind’s own humanity. He brought her to gleaming Makati, its towering crystal-glass buildings seemingly defiant – or is it apathetic? – to the general condition of the times. She could only see the wondrous structures and glitz of Manila’s corporate heart, marveling at the dominating, crystal-woven edifice of the Makati Eyrie of the old Phoenix Group of Companies with childlike awe. But Ashe could see the differences. Several buildings and other structures seemed to be touched with a general sense of decay, slow but sure. Here and there Ashe would espy the effects of barely-controlled air pollution, a patina of corrosion here and there, especially on the iron railings along the streets. The tall statue of Ninoy Aquino on the intersection of Ayala Avenue and Paseo de Roxas again showed the toll the environment took on such works. Ashe knew Makati prided itself at being barely touched by the end of the Bright Tomorrow, but he could see that the place was giving ground steadily.  The people were different, too. The great and noble race that had been PGC’s primary engine for the Bright Tomorrow now seemed to rush with an intensity to be somewhere, everywhere, anywhere. None of the warm meetings and greetings that once characterized life in the Philippines, no one even stopping that least bit on a bench to enjoy the morning. It felt like a world trying to stay one step ahead of something that cannot be seen, only felt.

But Ashe saw it that rainy Monday.

A morning spent in Makati segued into a lazy afternoon in gilded Malate with its cafes and galleries, old homes and decades-old trees. They were staying in a famous coffee shop, enjoying a good cup of cappuccino as the rainclouds began to disperse and the soft rays of a late afternoon sun began to peek. There were only a few patrons at the café, regulars who decided to enjoy the weather outside their climate-controlled homes. A family caught his eye, especially a child of four playing with his Lego, turning the café into a playground, much to the amusement of everyone in the place. Ashe remembered sweeping aside her forelocks, wanting to see that bright smile and starlit eyes as she watched the child in play. She had mentioned, half-dreamily, how nice it would be to have such kids, so full of hope and wonder, before turning that smile and those eyes to him. All that, and the sunlight filtering through leaves, the fresh feeling of the rain-washed atmosphere and streets, made him excuse himself to the flower shop on the other side of the road. As he basked in the scent of flowers, damp greenery, and moist air, he felt a rise in her happiness. Sneaking a glance to the café as the proprietor gave him the dozen blue roses, he could see her talking animatedly to the child, being shown the various configurations the Lego robot could achieve. She loved children so much, especially bright ones like that kid. With a smile and a slight shaking of his head, Ashe began to walk back to the café with closed eyes, immersing himself in the joy he could feel from those inside. Especially from her whose happiness and life shone brightly like the sun now spreading its arms over the city.

Until the sound of motorbikes and gunfire shattered that happiness.

To this day, he blames himself for it. Not just being a psion, Ashe was training in the Academy for employment with the UN’s strategic group, training to be a Mentat, an analyst. He should have noticed the government-issue Toyota Land Cruiser beside the Benz with their single-digit numbers, took note of thebarong-clad men and women in sunglasses at a strategically-placed table in the far end of the café and on the other side of the street. He should have picked another place, somewhere far from anyone who had the very real possibility of becoming a lightning rod for all things unsavory. And he should have Seen, precognitively, or through his empathy felt the emotions from the biker gang that zoomed to the café and the other shop, taking down the bodyguards with a combination of gunfire and wild psionics.  An explosion forced him to the ground as a psi-effect came into being behind him. Guns answered each other in the café. Lying on the gray ferrocrete, his senses ringing from the shock of the blast, Ashe could only watch helplessly as the gangers went to their table. Under the cover of automatic gunfire and a psi-shield, one large man took the child with the Lego robot… and her. He screamed her name as she screamed his, and then were drowned out by the engine of a large black van that stopped near the café. Ashe tried to stop them with psychokinesis and a mental attack, but he felt himself hit suddenly by a combination of 9mm bullets and neural overload. He heard her scream his name again in horror as the psi effects died stillborn in his mind and he hit the ferrocrete. He could still hear her voice and tears as his vision slowly but surely faded into black, the black of the van speeding away, and the roses turning from blue to red.

Awakening to the feeling of psionic energy filling his damaged body, and the soft padding of a car seat. Sounds of an engine in high gear, sirens blaring. Flailing. Pain arced up his spine as Ashe tried to create an effect to counter the invasion. Shouts of orders to keep him still, I’m trying to heal him here. Men and women in barongs with commlink headsets on their ears pinning his arms and legs. He could dimly hear the crying of a child, and the equal tears of relief from a mother. An angry voice asking who and what the hell were those gangers and how is the kid. Ashe suddenly feels something welling up his throat, and he lets it out, blood and something else falling freely from his mouth. He’s feedbacking, the other psion yells, damned Jesuit-trained defences. Stinging sensation of a medpatch being slapped on the right side of his neck, the cornucopia of chemicals spreading like cold fire over his body. Then, Darkness. And Silence.

He awoke to the antiseptic smell, peach walls, and general sense of dreariness (from the interns?) of the Philippine General Hospital. His first sensations were the beep of a medical monitor, the feeling of the IV fluid flowing into his veins, and a bone-white ceiling with an overabundance of florescent lighting. There was also the wrenching pain as he rose suddenly to a sitting position, his questions stillborn as agony arced through his synapses. The nurse on duty, and his sister, he noted, both soothingly chided him for his actions. As the nurse called the doctor, and his parents filed anxiously in, his sister was busy asking him the usual questions while he tried to remember his questions over the pain. And as the doctor droned on about he being a lucky man after taking six 9mm teflon-coated slugs and a major mental attack, Ashe suddenly remembered his question. Where is she, he asked his parents, standing on one side of the bed. But they acted like they didn’t hear, speaking on and on about how he should take it easy, regain his strength, how close it was to the opening of classes in the Academy and he needed to be up and about by that time. Where is she, he insisted, taking his sister’s arm. She only bit her lips and lowered her head. He felt tears on his arm, and could hear the choked sobs above the din of all those sounds and voices.

Ashe would learn the rest later, the doctor’s orders of no excitement superseded by the fears of an angry psion that were still fresh on everyone’s minds in the hospital. Even then, his room was lined with vibranite crystals attuned to absorbing and redirecting psi energy. Ashe could feel their distinctive vibrations, the pulse of harmonics as they reacted so subtly to his thoughts, as much as their attunement would allow. She and Ashe had the dumb luck to have been with the President’s favorite son and his family that afternoon. The child was the President’s favorite grandchild. The gunners, it was theorized, were hired people by an extremist group way down South to capture the Presidential Son and use him as a bargaining chip for an independence bid. Despite the loss of half their number, the Presidential Security Group personnel were able to keep the gunners from harming or taking the Son. Why a biker gang, his Mentat training asked. Cannon fodder, distractions, it answered back. His father told him that, with all the chaos down South, the nation’s various security forces were expecting something… more rational, professional. Not a dozen wild youths with submachineguns and wild psionic effects. Wrong, dad, Ashe corrected, they were distractions. It was professional. Ashe saw the trained ones as they quickly acted and took the child, saw them inside the van. In the incredibly inhuman gestalt of the Mentat, Ashe asked his parents in a toneless voice where she is. Three days, dad. Where is she? Ashe had seen the wall clock with its date. He knew that it shouldn’t take too long to search for missing persons in a post-psionic world, even in a place like Mega Manila with a high background count of various energies that screw up psi. He was told that she had saved the President’s grandson with a wild move that hit an abductor’s groin and thus allowed the child to jump immediately out of the then-moving van’s still-open door. His human mind told him that that should put the Chief Executive indebted to her so the least he could do was look for her. But his Mentat mind thrived on Reality, on how situations are in the real world after the end of the Bright Tomorrow. He thought all this as he was watching the newsclip of her parents with the President, all live from Malacañang Palace as he gave his profuse thanks for their daughter’s bravery. Everyone knew what would come next, but Ashe had locked the monitor’s controls with his PK. He wanted to hear this, masochistically. The cameras paned in with a vulture’s grace as it moved to get a better view of the meal. Her father wore the mask appropriate for an ambassador taking in bad news, all prim and proper and grateful at the same time. But her mother was crying. And she wasn’t there. She wasn’t here. Three days.

And the camera took every opportunity to record how compassionate the President was with his expression of condolences and wishes that they could have done more to find her, but the group had gone to Mindanao, into the War Zone. Sorry, I am so sorry. Proper facial expressions, voice intonation. The handshakes and the hug to her mother, the promises of if we can’t save her then at least we’ll avenge her. Good coaches, Ashe’s Mentat mind thought. No wonder the man won. He finished with a statement about eradicating the insurgency once and for all in the South, all tough and righteous anger.

It wasn’t the first time Ashe thanked his Jesuit mentors for the inner control they instilled in the psions they trained. Otherwise, he might have given PGH another mark in its history equal to the Crater of ’52, when an Omnipsi went nova after a bout with depression. And in the window off to his left, Ashe could see that the storm raged, nature finally deciding to laugh at Mega Manila’s antiquated weather-control protocols.

The rain was raging now, filling the drainage paths and esteros with tons of water laced with weak acids. He knew that as an afterthought, his Mentat gestalt analyzing with the speed equal to any computer the small telltales of the chemicals. All the more he looked up to the gray-black clouds, let the droplets cascade on eyes that has not stopped crying for years now. She was gone, forever out of his reach. He remembered the defeated look in her parents eyes when they came to his room in the PGH, how even the trackers they hired couldn’t find her, how static-filled the War Zone had become and thus rendered psi searching useless. He remembered how prim and proper they all were a week later in Pacificon, during the wake and funeral services. A funeral with a hollow coffin. No body to intern to the ground. Even as the silver casket was lowered, Ashe knew it would remain as it was when first dug: a hollow in the soil.

Three years and he still felt that hollow, the yawning chasm within his Soul that her loss left. Would that there was a body to be buried, a past that could end with a dot. But their lives ended that rainy Monday afternoon with ellipses. There was no proof of an end, even after three years. Even as his Mentat mind told him the facts told nothing but, his Heart wanted proof. He wanted to hold her again, even if it was for the last time and it was a lifeless body in his arms. Damn Descartes and Kant: Man is an embodied spirit. And thus we look for proof, for the touch and sight and scent and sound and taste that will prove to us that, yes, this is it. The senses may lie, but at least it is something that can be verified. It felt so hard to believe in something that was essentially an abstraction, despite his Training, his upbringing. It was like his Heart, his Soul, were left in the border between life and death; he could neither live again, nor could he die finally, fully, totally. He couldn’t sing his final dirge and lie in the flames, in the end to rise from it for a new chance at life. No. Ashe didn’t feel like his totem, the Phoenix. Rather he felt like a revenant, an undead, neither with the living or the afterlife.

He had pushed himself to the utmost of his abilities, even to disregarding the psionic pain of trying to breach the horrendous rift in the astral plane of war-torn Mindanao. Yet all for naught. Even he couldn’t find her, his Gift useless in trying to save her or at least find her.

Ashe’s crying subsides into sobs, as the rain continued to pour strongly, the streets filling a bit already. He looked up to the sound of National Defense floaters surveying the coming flood. Damn you for your shortness of reach, he silently cursed them. All the technology of the Bright Tomorrow, but none of the capability, none of the scruples. Damn you all.

Ashe was still cursing them as he slowly crept back into the room, not even bothering to close the window. He looked again at the photos and articles that littered the room. Ashe picked up the photo of her and him together, hand in each other’s, sitting on a bench in a quadrangle lit softly by the lights in the trees scattered all around. It was after the Student Council meeting at the end of the school year, and they were both tired. They had talked of the future, how much hope there still was. He was an incoming Junior then, already a Realist. But she had changed him, made him see in a different light the reality in which he moved. He had believed, there in the soft, climate-controlled breezes of Pacificon, its clear night skies where one can still look up and gaze at the stars. In the warmth of her hand and her Soul driving the cold of night away, the light in her eyes stronger than the dark that threatened to overwhelm them. He had believed.

And as Ashe crumples to the floor, the photo held tightly to his chest, he could only think of the Reality that had shattered his belief. And that, perhaps, is the most painful hurting of all.

Manila. 26 May 2000, 1015 p.m.

Este año  ha entrado en vigencia el nuevo Plan General Contable. Este nuevo plan ha evolucionado para adecuarse a las TIC, es decir, a las Normas Internacional de Contabilidad. De esta manera se faciliitará la realización de  estudios financieros o económicos que involucren empresas tanto españolas como extranjera.

Estos cambios han obligado a muchas empresas a realizar una inversión en cursos de formación y reciclaje para poder adaptarse fielmente al nuevo Plan General Contable.  Por nuestra parte, en Cabsa hemos colaborado conjuntamente junto con la Universidad de Barcelona para analizar  y adaptar nuestras aplicaciones de gestión Interna y de introducción de datos económicos  al nuevo Plan Contable.

Aparte de la gestión interna de los datos económicos para poder ofrecerlos a nuestros clientes, también hemos colaborado con Oriol Amat, catedrático de la Universidad Pompey Fabra, para ofrecer junto con nuestra herramienta de Análisis WinAB 9, 35 ratios para estudiar la situación financiera de una o diversisas empresas a través de la comparación de magnitudes obtenidas de los datos contables.

Resulta conocido que las entidades sin fines de lucro por voluntad de sus creadores afectan de manera estable y duradera su patrimonio a la realización de fines de interés general. Estos pueden ser, entre otros: los de defensa de los derechos humanos, de las víctimas del terrorismo y actos violentos, asistencia social e inclusión social, cívicos, educativos, culturales, científicos, deportivos, sanitarios, laborales, de fortalecimiento institucional, de cooperación para el desarrollo, de promoción del voluntariado, de promoción de la acción social, de defensa del medio ambiente, y de fomento de la economía social, de promoción y atención a las personas en riesgo de exclusión por razones físicas, sociales o culturales, de promoción de los valores constitucionales y defensa de los principios democráticos, de fomento de la tolerancia, de desarrollo de la sociedad de la información, o de investigación científica y desarrollo tecnológico.

Por otra parte, es evidente que las entidades sin fines de lucro han de de seguir la normativa contable-mercantil vigente, en particular, el Plan General de Contabilidad (PGC). En este sentido, conviene recordar que en 1998 el Instituto de Contabilidad y Auditoría de Cuentas ICAC) publicó la adaptación sectorial para estas entidades que con la entrada en vigor del nuevo PGC de 2007 seguirán vigentes hasta el nuevo desarrollo reglamentario, como expresa el Real Decreto  por el que se aprobó el referido plan.

Con carácter general, las adaptaciones sectoriales y otras disposiciones de desarrollo en materia contable en vigor a la fecha de publicación de este real decreto seguirán aplicándose en todo aquello que no se oponga a lo dispuesto en el Código de Comercio..

En particular, las entidades que realicen actividades no mercantiles que vengan obligadas por sus disposiciones específicas, a aplicar alguna adaptación del Plan General de Contabilidad, seguirán aplicando sus respectivas normas de adaptación en los términos dispuestos en el párrafo anterior, debiendo aplicar los contenidos del Plan General de Contabilidad o, en su caso, del Plan General de Contabilidad de PYMES en todos aquellos aspectos que han sido modificados

Por lo tanto, en relación con los estados financieros en estas entidades, con las peculiaridades inherentes a su naturaleza y legislación, deben adecuarse a lo establecido en las Cuentas Anuales del PGC, siendo de interés el vídeo, de Rosa Gallego y Enrique Rua, sobre esta cuestión realizado con motivo del reciente congreso (XV) de la Asociación Española de Contabilidad y Administración de Empresas (AECA).

El Consejo de Normas Internacionales de Contabilidad (IASB) publicó, en julio 2009, oficialmente la Norma Internacional de Información Financiera para Pequeñas y Medianas Entidades(conocida como NIIF/PYMES), que recientemente ha sido publicada en castellano.

El Consejo de Normas Internacionales de Contabilidad (IASB), se estableció en 2001, como parte de la Fundación del Comité de Normas Internacionales de Contabilidad (Fundación IASC).

Los objetivos de la Fundación IASC y del IASB son:

• desarrollar, buscando el interés público, un único conjunto de normas contables de carácter global que sean de alta calidad, comprensibles y de cumplimiento obligatorio, que requieran información de alta calidad, transparente y comparable en los estados financieros y en otra información financiera, para ayudar a los participantes en los mercados de capitales de todo el mundo, y a otros usuarios, a tomar decisiones económicas;
• promover el uso y la aplicación rigurosa de esas normas;
• cumplir con los objetivos asociados los anteriores, teniendo en cuenta, cuando sea necesario, las necesidades especiales de las pequeñas y medianas entidades y de economías emergentes; y
• llevar a la convergencia entre las normas contables nacionales y las Normas Internacionales de Contabilidad y las Normas Internacionales de Información Financiera, hacia soluciones de alta calidad.

El IASB consigue sus objetivos fundamentalmente a través del desarrollo y publicación de las NIIF, así como promoviendo el uso de tales normas en los estados financieros con propósito de información general y en otra información financiera. Otra información financiera comprende la información, suministrada fuera de los estados financieros, que ayuda en la interpretación de un conjunto completo de estados financieros o mejora la capacidad de los usuarios para tomar decisiones económicas eficientes. El término “información financiera” abarca los estados financieros con propósito de información general y la otra información financiera.

Estados financieros con propósito de información general

Las NIIF están diseñadas para ser aplicadas en los estados financieros con propósito de información general, así como en otra información financiera, de todas las entidades con ánimo de lucro. Los estados financieros con propósito de información general se dirigen a la satisfacción de las necesidades comunes de información de un amplio espectro de usuarios, por ejemplo accionistas, acreedores, empleados y público en general. El objetivo de los estados financieros es suministrar información sobre la situación financiera, el rendimiento y los flujos de efectivo de una entidad, que sea útil para esos usuarios al tomar decisiones económicas.

Los estados financieros con propósito de información general son los que pretenden atender las necesidades generales de información financiera de un amplio espectro de usuarios que no están en condiciones de exigir informes a la medida de sus necesidades específicas de información. Los estados financieros con propósito de información general comprenden los que se presentan de forma separada o dentro de otro documento de carácter público, como un informe anual o un prospecto de información bursátil.

En próximas entradas nos ocuparemos de los detalles de cada uno de los referidos estados financieros.

Entradas relacionadas:

• Aportaciones de la NIIF/PYMES.
• NIIF/PYMES vs. PGC/PYMES.
• El Estado de Situación Financiera en la NIIF / PYMES.
• El Estado de Flujos de Efectivo en la NIIF PYMES (Actualización 26-10-09).

Descarga NIIF/PYMES (castellano, página del IASB).

]]> http://efecpn.wordpress.com/2009/09/16/nuevas-consultas-del-icac/ Wed, 16 Sep 2009 14:26:42 +0000 Antonio Esteban http://efecpn.wordpress.com/2009/09/16/nuevas-consultas-del-icac/

El Instituto de Contabilidad y Auditoría de Cuentas (ICAC)  ha publicado  las consultas correspondientes al mes de junio, que se ocupan de:

Entradas relacionadas:

• Tratamiento contable de los préstamos participativos.
• Arrendamiento con opción de compras (empresas inmobiliarias).
• Consultas del ICAC a tener en cuenta en el cierrre contable.

La petite taille des économies ultramarines et la concentration progressive des entreprises dans les principales actitivités économiques fait qu’il reste peu d’opérateurs dans des domaines tels que l’énergie, les télécommunications, le commerce alimentaire, la distribution, l’acconage et la manutention portuaire, le transport aérien et maritime, la vente et la réparation automobile, internet, le commerce spécialisé, le BTP, la banque…

Cette concentration a des origines diverses.

Historiquement, dans de nombreux secteurs d’activité, la concurrence a produit une sélection des opérateurs les plus performants ou les” plus habiles” dans leur relation avec le pouvoir politico-administratif. C’est la tendance logique du capitalisme contemporain dans tous les pays et l’Outre Mer ne faillit pas à cette “loi d’airain” comme le disent les marxistes.

Dans les secteurs d’activité nécessitant d’importants capitaux, des “monopoles naturels” étaient de facto instaurés : énergie, postes et télécommunications… Les pouvoirs publics ont instauré dans ces secteurs des “prix administrés” dans le but d’éviter tout abus de monopole.

Dans d’autres secteurs, les entreprises en place ont tout fait pour empêcher l’entrée de nouvelles entreprises et tout verrouiller à leur profit, très souvent avec l’appui du pouvoir politique local.

La “concurrence”, comme solution théorique énoncée par les milieux professionnels, ne peut de facto, pas s’instaurer.En effet, dans leur pratique quotidienne,  ces milieux professionnels mettent en oeuvre des “stratégies d’évitement” de la concurrence et font tout pour se créer des rentes de situation.

Que peuvent faire les pouvoirs publics face à cette situation ?

Les prix administrés ? Ce système peut s’avérer, à la longue inefficace. Il suppose que les fonctionnaires en charge de la gestion du système des prix administrés soient d’une technicité élevée face à la technostructure des entreprises concernées. Il suppose aussi que les contrats de départ aient été bien négociés entre le pouvoir politique et ces entreprises. On peut, à ce sujet, se poser des questions, dans le domaine de l’électricité en Polynésie ou dans le domaine du rafinage et de la distribution de carburants dans les DOM.

Réglementer les prix des produits du panier de consommation populaire ? C’est ce qu’a fait la Polynésie avec le système des produits de première nécessité ( PPN), des produits de grande consommation ( PGC) et des produits à marge libre, non sans des critiques acerbes des milieux patronaux, notamment du commerce. Ce système semble inspirer l’Etat pour les DOM, puisqu’il s’achemine vers un système de blocage des marges pour une centaine de produits de “première nécessité” vendus par les grandes surfaces.

Instaurer plus de concurrence dans des activités où les monopoles naturels n’ont pas été performants ? Les pouvoirs politiques locaux semblent quelque peu réticents à suivre cette voie. L’exemple des postes et télécommunications, de l’internet et même du gros commerce alimentaire ( concurrence entre plusieurs grandes enseignes) l’illustre parfaitement. En effet, diverses manoeuvres de retardement ou de filtrage empêchent l’arrivée de nouveaux entrants trop  performants ou agressifs. Ces monopoles arrivent même à avoir l’appui des syndicats, qui par des revendications corporatistes, ont fait que les salariés de ces monopoles disposent d’une grille salariale particulièrement généreuse. Comment, dans ces conditions, militer pour une baisse des prix des produits et services de ces monopoles et, en même temps, militer pour des hausses de salaires dans ces mêmes monopoles ? Contradiction fondamentale qu’il faudra bien surmonter un jour…

Elaborer un dispositif règlementaire visant à empêcher les abus de position dominante ? On attend toujours une telle règlementation en Polynésie, l’administration concernée semblant incapable de proposer une règlementation adaptée.

Dans des économies où les marchés locaux sont étroits, les pouvoirs publics doivent donc “imaginer” des dispositifs appropriés. Crier concurrence ! concurrence !  outre qu’il s’agit très souvent d’un discours hypocrite qui masque des pratiques professionnelles contraires, ne suffit pas.

Il s’agit d’éviter aussi l’écueil d’une économie totalement administrée qui engendre à terme une sclérose générale.

La politique à mener doit être très ciblée, car elle doit s’adapter à des situations très diverses.

Un observatoire de la structure des prix et l’analyse comparative des prix des mêmes produits et services pratiqués dans divers pays et collectivités est une première étape, car elle peut identifier les abus les plus flagrants et orienter les controles.

Une négociation “donnant-donnant” avec les milieux professionnels est aussi un moyen. En effet, les systèmes d’aides aux entreprises doivent avoir de réelles contre-parties en terme de maitrise des prix et de créations d’emplois.

De puissantes associations de consommateurs sont aussi nécessaires. Elles doivent être aidées par les pouvoirs publics, car elles remplissent une mission d’intérêt général.

Encore faut-il que la classe politique veuille effectivement mener cette politique en excluant toute collusion, complicité passive ou pire encore vis à vis de puissants lobbys ultramarins, ceux là mêmes qui ne veulent pas d’une “concurrence réelle”.

Statu quo, non. Réforme, oui.

Kitty Ussher, a government minister has refused to reveal information relating to HM Revenue and Customs IR35 investigations for fear it would lead to increased non-compliance.

Labour MP Terry Rooney asked Usher, in one of her final Commons appearances, how many IR35 investigations had been launched within the last five years. He went on also to ask how many of those IR35 investigations resulted in prosecution, an increase in tax or no further action. The minister responded;

“Disclosure of HM Revenue and Customs’ compliance data relating to the legislation would result in a risk of non- compliance with the legislation. Accordingly I am not able to provide the data requested.”

The Professional Contractors Group is disappointed with this response as they don’t believe it to be in the public interest that the effectiveness of tax legislation should be kept undisclosed. A previous Freedom of Information Act request from the PCG showed that the legislation was only raising £1.5 million per tax year.

PCG Board member, Gary Sharp, commented: “The Government has never previously stated that information on the financial details of IR35 would encourage people to ignore it – this is a new development. No-one in PCG would ever suggest anyone breaks the law. However we know IR35 is, ineffective, inefficient, costly to taxpayers and Government alike. It is frequently misapplied and if you are paying, we could well surmise from this Parliamentary answer, that you could be in a minority.”

Ms Ussher later resigned after she was confronted with allegations by The Daily Telegraph that she avoided paying tax on a second home.

YeaH If your in LA Tonight is GOing to be a Good NIght At Kung Pao It’s Located @ The Grand Star Jazz Club in Downtown Los Angeles. Don’t Know Why my Logo Is Not On this Fly but we will fix that Hope to see you Good People tonight Aight Off To In-N-Out!!

Resultado conocido que en el mes de julio, generalmente, se presentan las Cuentas Anuales en el Registro Mercantil y además se presenta la declaración del impuesto de sociedades (ver aquí solicitud de retraso) en la que se incluyen buena parte de las cuentas anuales destinadas al registro.

Evidentemente que estamos hablando de cuestiones mercantiles y fiscales, en definitiva aspectos legales de la vida de la empresa y que nos lleva a las siguientes reflexiones:

• La primera, seguimos sin entender la duplicidad del trabajo de elaboración de las  cuentas anuales, y
• La segunda, si los requerimientos informativos de ambas instituciones de la administración pública no coinciden (requerimientos que siguen aumentando) porqué no se adopta unos modelos y formatos que satisfagan a ambas instancias y con una sola formulación y presentación se dan por satisfechos, y
• La última, dónde está la simplificación administrativa que se aboga desde las instituciones públicas nacionales y europeas.

Recogemos a continuación los documentos contables que se incluyen (modelos normales) en las obligaciones contempladas:

Como puede observarse en los esquemas anteriores, los documentos de las cuentas anuales que no se recogen de forma expresa en el modelo del impuesto de sociedades (200)  son el Estado de flujos de Efectivo que, por otra parte, tampoco es obligatorio para los modelos abreviados y PGC PYMEs y la Memoria.

Por tanto: Balance, Pérdidas y Ganancias y Estado de Cambios en el Patrimonio Neto se contemplan íntegramente, en los dos escenarios referidos pero no coinciden ni en el contenido ni en el formato de presentación.  En la próxima entrada recogeremos las diferencias en los citados modelos.

]]> http://efecpn.wordpress.com/2009/07/02/los-estados-financieros-en-el-modelo-200/ Thu, 02 Jul 2009 19:29:10 +0000 Antonio Esteban http://efecpn.wordpress.com/2009/07/02/los-estados-financieros-en-el-modelo-200/

La Orden EHA/1375/2009, de 26 de mayo, recoge los nuevos modelos de declaración del Impuesto sobre Sociedades correspondiente a establecimientos permanentes y a entidades en régimen de atribución de rentas constituidas en el extranjero con presencia en territorio español, para los periodos impositivos iniciados entre el 1 de enero y el 31 de diciembre de 2008, se dictan instrucciones relativas al procedimiento de declaración e ingreso y se establecen las condiciones generales y el procedimiento para su presentación telemática y se modifican otras disposiciones relativas a la gestión de determinadas autoliquidaciones.

]]> http://empresaaldia.wordpress.com/2009/06/22/curso-monografico-en-sevilla-sobre-novedades-en-la-liquidacion-del-impuesto-sobre-sociedades-de-2008-en-la-primera-aplicacion-del-nuevo-plan-general-de-contabilidad/ Mon, 22 Jun 2009 08:15:34 +0000 Bartolomé Borrego Zabala http://empresaaldia.wordpress.com/2009/06/22/curso-monografico-en-sevilla-sobre-novedades-en-la-liquidacion-del-impuesto-sobre-sociedades-de-2008-en-la-primera-aplicacion-del-nuevo-plan-general-de-contabilidad/

La liquidación del Impuesto sobre Sociedades del ejercicio 2008 que la mayoría de las empresas acometen en el mes de julio presenta importantes novedades en este año, entre las que destacan la modificación del esquema de ajustes fiscales al resultado contable, el tratamiento en particular de los ajustes por la primera aplicación del nuevo PGC y la unificación del modelo de declaración que, además, incluye modificaciones relevantes.

Con tal motivo, la Cámara de Comercio de Sevilla ha organizado un curso monográfico sobre “Novedades en la liquidación del Impuesto sobre Sociedades de 2008 en la primera aplicación del nuevo Plan General de Contabilidad“, dirigido fundamentalmente a todos los responsables de contabilidad e impuestos de empresas, asesorías fiscales y laborales.

Programa del Curso:

18:00 h.   Apertura y presentación
18:05 h.   Aspectos más destacables a considerar en la liquidación del IS, como consecuencia de la nueva normativa contable y fiscal para 2008

• Normativa aplicable
• Pautas generales a considerar en el cierre fiscal de 2008
• Descripción de las operaciones y elementos más relevantes afectados por la reforma con posible incidencia en el cierre fiscal.

19:00 h.   Pausa Café
19:30 h.   Liquidación del impuesto

• La declaración por el IS de 2008: breve revisión del nuevo modelo
• Revisión sobre la hoja de liquidación de los nuevos ajustes más relevantes para el común de las empresas
• Referencia especial a las nuevas casillas de ajustes por la primera aplicación del nuevo PGC

20:30 h.  Cierre

Fecha, hora y lugar de celebración:

Día: 29 de de junio de 2009
Horario: de 17:00 a 20:30 h.
Lugar:

• Cámara Oficial de Comercio, Industria y Navegación de Sevilla
• Edificio Galia Puerto
• Carretera de la Esclusa, 11. Acceso A
• 41011-Sevilla

Enlaces de interés:

• Más información
• Convocatoria oficial
• Descarga formulario inscripción

Cloudy weather makes for an uneventful day.

Name: PGC Professional Gambling Cards “Old and Older”
Date: 6.12.2009
Cost: ♥ ♥ ♥ ♥ ♥ ○ ○ ○ ○ ○ ○
More random casino decks. Depends on what you want to pay for them.

Hoyle PGC : Let's Play Spot the Differences

Availability: ♥ ♥ ♥ ○ ○ ○ ○ ○ ○ ○
A little more available I guess due to being more unknown than say….Bee casino cards. But still unavailable for mass purchases nonetheless.

Hoyle PGC : Boxlids.

Life/Finish: ♥ ♥ ♥ ♥ ♥ ♥ ○ ○ ○ ○

Hoyle PGC : Aces of Spades Fine Print

The boxes both say Nevada finish. Its actually quite distinguishable from other cards. What to compare it to… a more notable plastic coat,,,but not as much as uhmm,,, hmm. .. Maybe think arrco regulations if they were stiffer and didn’t fan as well. Or… aladdins(need to stop referencing things I haven’t covered yet) if it wasn’t all smooth. But lighter. Personally, theres some difference between the two decks, but that’s probably more due to age, condition, back paint, etc…than actual stock. I mean…the boxes are different, but I’m not too sure about the stock. Maybe they moved somewhere. The aceofspades seems to indicate some new management or something. Shrugs. Uhm. Very durable cards when new from box. More slip than a usual casino deck. Feels…thinner than a bicycle deck, but a little stronger.

Faro: ♥ ♥ ♥ ♥ ♥ ♥ ○ ○ ○ ○

Hoyle PGC : Faro

Plain. I guess.

Back Design: ♥ ♥ ♥ ♥ ♥ ♥ ○ ○ ○ ○

Hoyle PGC : Uninteresting Spreads

The old box…like Bourbon street has full bleed white and logo like yesterday’s Sam’s town . Plain and easy. The next generation has a full bleed checker square like background :/ and logos. Ugly. Kinda like bee diamond back with logos. Undesirable. Well. Pick and choose.

Hoyle PGC : Face Spread

Hot Shot Cut: ♥ ♥ ♥ ♥ ♥ ♥ ♥ ♥ ○ ○
Yay for hot shot cut. Only thing that stood out when I was tossing these around while wondering what to take photos of. Haha. Snappy. And since they’re light, they ’float’ for more air time. Air time. That hovering effect you get when you angle it with enough spin. Pretty.

Comments

Hoyle PGC : It seems like an advertisement.

-So today, I just picked out two decks. For fun. From my random Ebay sleuthing. Yea I know. Boring stuff. So now you can choose between (among) Gemaco, Bee, and Hoyle for your old casino cards. Fun.  Had to revive the older one with fanning powder. Face cards have the hoyle court cards. Both have typical ‘casino’ red. Cards typically stay crisp. Even after all this time. Boxes are….boring.  Old has full box, newer had plastic window. Good decks to carry around and use, because, they’re not worth much for anything else?

–Kudos ♪♫

Recientemente  la Asociación Española de Banca (AEB) presentó los resultados del ejercicio 2008 junto con aspectos relevantes de la situación de la banca en España.

Buenos beneficios a pesar de las dificultades.  

Gran esfuerzo en dotaciones y provisiones.

    

Crecimiento diversificado. 

Buena capitalización. 

La declaración del Impuesto de Sociedades correspondiente al ejercicio 2008 se realizará con nuevas obligaciones derivadas de la utilización del nuevo modelo, pendiente de aprobación y que Expansión, hace unos días publicó,  su borrador (descarga aquí).

• Resulta evidente que ésta es la primera declaración del impuesto con el nuevo Plan General de Contabilidad; no obstante, sorprende la cantidad de información nueva a declarar. Por ejemplo, vemos en el modelo los dos documentos que integran el Estado de Cambios en el Patrimonio Neto: el Estado de ingresos y gastos reconocidos (ver imagen adjunta) y el Estado Total de Cambios en el patrimonio Neto.

• El nuevo modelo recoge la obligatoriedad de incorporar toda la información relativa a operaciones vinculadas y habrá que hacerlo con efecto retroactivo.

Debido al éxito de participación en las ediciones anteriores, se repite por tercera vez el curso monográfico sobre Actualidad fiscal. Novedades en las obligaciones tributarias empresariales para 2009 que se celebrará el próximo martes 14 de abril en la sede de la Cámara de Comercio de Sevilla.

Este curso va encaminado a ofrecer una visión sobre la incidencia de la reforma fiscal para 2009 en el mundo de la empresa, haciendo especial incapié en las medidas de las que se pueden beneficiar para paliar los efectos de la crisis.

El programa del curso es el siguiente:

1. Visión global de la reforma fiscal y su incidencia empresarial

2. Contabilidad e Impuesto de Sociedades

• Previsiones generales para el cierre del ejercicio 2008 de primera aplicación del Nuevo PGC
• Nuevas medidas de libertad de amortizaciones

3. Obligaciones relativas al IVA:

• Nuevo sistema de devolución mensual: el REDEME
• Mejora en el tratamiento fiscal de los impagados
• Otras modificaciones normativas de interés

4. Otras novedades tributarias:

• En el IRPF y su sistema de retenciones
• En los aplazamientos de pago tributarios
• Novedades en la declaración de operaciones con terceros (347)
• Otras medidas fiscales de interés

5. El nuevo modelo 340 de Declaración informativa de operaciones incluidas en los libros registro de IVA

• Orden EHA/3787/2008, de aprobación del modelo 340
• Obligados a su presentación
• Formatos y lugar de presentación
• Procedimiento de presentación telemática
• Declaraciones complementarias y sustitutivas del modelo 340.
• Nuevo procedimiento de corrección de errores
• Diseño de los registros
• Libros registro que comprende

6. Confección del modelo 340 y programas de ayuda

• Programa de ayuda de la Agencia Tributaria
• Importación de datos procedentes de software comerciales de contabilidad
• Programa conversor de libros

7. Facilidades Recaudatorias y procedimientos telemáticos

• Domiciliación bancaria de autoliquidaciones
• Aplazamiento de deudas
• Presentación telemática de declaraciones con solicitud de aplazamiento o fraccionamiento
• Consulta de deudas tributarias

8. La Colaboración Social en los procedimientos telemáticos

• Portal de los colaboradores sociales
• Representación social tributaria
• Herramientas de la colaboración social
• Registro de apoderamientos

Datos de la celebración:

• Día: 14 de abril de 2009
• Lugar:
  • Cámara de Comercio de Sevilla
  • Carretera de la Esclusa, 11
  • Edificio Galia Puerto. Acceso A
  • 41011 – Sevilla

Horario y duración del acto:

• 17:00 h. Entrega de material
• 17:05 h. 1ª parte
• 18:25 h. Pausa café
• 18:50 h. 2ª parte
• 20:15 h. Turno de preguntas
• 20:30 h. Clausura

Para información e inscripción:

• Persona de contacto: Alejandro Durendes
• Teléfono de contacto: 902932320
• Email: adurendes@camaradesevilla.com
• Más información.

La reforma contable, cuyas normas son de obligado cumplimiento para todas las empresas españolas desde el 1 de enero de 2008, ha introducido un marco conceptual que difiere sustancialmente con los principios contables vigentes hasta entonces.

Los impuestos sobre el beneficio, contenidos en el nuevo plan y de aplicación en el cierre del ejercicio 2008, son aquellos impuestos directos, ya sean nacionales o extranjeros, que se liquidan a partir del  resultado de la empresa calculado de acuerdo con las normas fiscales que sean de aplicación.    

Los pilares en el registro contable del impuesto sobre beneficios se muestran en la figura siguiente:   

Activos por impuesto diferido 

• El reconocimiento inicial de un fondo de comercio. Sin embargo, los pasivos por impuesto diferido relacionados con un fondo de comercio, se registrarán siempre que no hayan surgido de su reconocimiento inicial. 
• El reconocimiento inicial de un activo o pasivo en una transacción que no es una combinación de negocios y además no afectó ni al resultado contable ni a la base imponible del impuesto. 
• Inversiones en empresas dependientes, asociadas y negocios conjuntos, si la inversora puede controlar el momento de la reversión de la diferencia y además es probable que tal diferencia no revierta en un futuro previsible.   

Valoración de los activos y pasivos por impuesto corriente y diferido