{"id":8041,"date":"2019-03-21T00:00:00","date_gmt":"2019-03-21T00:00:00","guid":{"rendered":"https:\/\/centregestor.es\/novetats-en-la-reformulacio-i-esmena-derrors-en-els-comptes-anuals\/"},"modified":"2020-11-17T22:55:45","modified_gmt":"2020-11-17T22:55:45","slug":"novetats-en-la-reformulacio-i-esmena-derrors-en-els-comptes-anuals","status":"publish","type":"post","link":"https:\/\/centregestor.es\/ca\/novetats-en-la-reformulacio-i-esmena-derrors-en-els-comptes-anuals\/","title":{"rendered":"Novetats en la reformulaci\u00f3 i esmena d&#8217;errors en els comptes anuals"},"content":{"rendered":"<p><strong>Reformulaci\u00f3<\/strong><\/p>\n<p>En concret, la Resoluci\u00f3 de l&#8217;ICAC estableix\u00a0 que si un cop formulats els comptes anuals de l&#8217;exercici els administradors acorden la seva reformulaci\u00f3, en la mem\u00f2ria dels comptes anuals s&#8217;haur\u00e0 d&#8217;incloure tota la informaci\u00f3 significativa sobre els fets que han motivat la revisi\u00f3 dels comptes inicialment formulats, sense perjudici dels canvis que s&#8217;hagin d&#8217;introduir en els restants documents que integren els comptes anuals d&#8217;acord amb la norma de registre i valoraci\u00f3 sobre fets posteriors al tancament de l&#8217;exercici del Pla general de comptabilitat (PGC) o del Pla general de comptabilitat de petites i mitjanes empreses (PGCPIMES).<\/p>\n<p><strong>Esmena d&#8217;error comptable<\/strong><\/p>\n<p>La Resoluci\u00f3 de l&#8217;ICAC, en el cas de l&#8217;esmena d&#8217;un error comptable incorregut en un exercici anterior al que es refereixin els comptes anuals, tamb\u00e9 estableix que en tot cas es comptabilitzar\u00e0 en els comptes anuals de l&#8217;exercici en qu\u00e8 s&#8217;adverteixi l&#8217;error seguint la norma de registre i valoraci\u00f3 sobre canvis en criteris comptables, errors i estimacions comptables del\u00a0 PGC o del PGCPIMES.<\/p>\n<p><strong>Atenci\u00f3.<\/strong>\u00a0S&#8217;ent\u00e9n per errors les omissions o inexactituds en els comptes anuals d&#8217;exercicis anteriors per no haver utilitzat, o no haver-ho fet adequadament, informaci\u00f3 fiable que estava disponible quan es van formular i que la societat podria haver obtingut i tingut en compte en la formulaci\u00f3 d&#8217;aquests comptes.<\/p>\n<p><strong>Entrada en vigor<\/strong><\/p>\n<p>La Resoluci\u00f3 de l&#8217;ICAC va entrar en vigor el dia 12 de mar\u00e7 de 2019 i ser\u00e0 aplicable als comptes anuals dels exercicis iniciats a partir de l&#8217;1 de gener de 2020.<\/p>\n<p><strong>No obstant aix\u00f2, les societats podran optar per aplicar la Resoluci\u00f3 de l&#8217;ICAC de forma retroactiva, de conformitat amb el que es disposa en la norma de registre i valoraci\u00f3 sobre canvis en criteris comptables, errors i estimacions comptables del PGC i PGCPIMES.\u00a0<\/strong><\/p>\n<p><strong>Atenci\u00f3.\u00a0<\/strong>La Resoluci\u00f3 ser\u00e0 de compliment obligatori per a totes les societats de capital que apliquen el Pla general de comptabilitat i el Pla general de comptabilitat de petites i mitjanes empreses; si b\u00e9 en el cas de les societats cooperatives aplicaran els criteris regulats en l&#8217;Orde EHA\/3360\/2010, de 21 de desembre, per la qual s&#8217;aproven les normes sobre els aspectes comptables de les societats cooperatives, i, en abs\u00e8ncia de regulaci\u00f3 expressa, aplicaran de forma subsidi\u00e0ria els continguts en aquesta resoluci\u00f3.<\/p>\n<p><strong><em>En el cas de l&#8217;esmena d&#8217;un error comptable incorregut en un exercici anterior al que es refereixin els comptes anuals, estableix que en tot cas es comptabilitzar\u00e0 en els comptes anuals de l&#8217;exercici en qu\u00e8 s&#8217;adverteixi l&#8217;error seguint la norma de registre i valoraci\u00f3 sobre canvis en criteris comptables, errors i estimacions comptables del\u00a0 PGC o del PGCPIMES.<\/em><\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>Reformulaci\u00f3 En concret, la Resoluci\u00f3 de l&#8217;ICAC estableix\u00a0 que si un cop formulats els comptes anuals de l&#8217;exercici<\/p>","protected":false},"author":1,"featured_media":7290,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[],"tags":[],"class_list":["post-8041","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Novetats en la reformulaci\u00f3 i esmena d&#039;errors en els comptes anuals - Centre Gestor<\/title>\n<meta name=\"description\" content=\"ASESORIA ASSESSORIA FISCAL LABORAL CONTABLE COMPTABLE TAX BARCELONA GESTORIA PARA PYME PYMES AUTONOMO AUTONOMOS LLEIDA INMOBILIARIA IMMOBILIARIA RENTA RENDA TECNOLOGIA SEGUROS ASSEGURANCES ADMINISTRACION FINCAS FINQUES TREMP VIELLA IMPUESTO IVA INSPECCION CONTRATO NOMINA IRPF AUTONOMS ADMINISTRACIO IMPOSTOS CONTRACTE INSPECCIO\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/centregestor.es\/ca\/novetats-en-la-reformulacio-i-esmena-derrors-en-els-comptes-anuals\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Novetats en la reformulaci\u00f3 i esmena d&#039;errors en els comptes anuals - Centre Gestor\" \/>\n<meta property=\"og:description\" content=\"ASESORIA ASSESSORIA FISCAL LABORAL CONTABLE COMPTABLE TAX BARCELONA GESTORIA PARA PYME PYMES AUTONOMO AUTONOMOS LLEIDA INMOBILIARIA IMMOBILIARIA RENTA RENDA TECNOLOGIA SEGUROS ASSEGURANCES ADMINISTRACION FINCAS FINQUES TREMP VIELLA IMPUESTO IVA INSPECCION CONTRATO NOMINA IRPF AUTONOMS ADMINISTRACIO IMPOSTOS CONTRACTE INSPECCIO\" \/>\n<meta property=\"og:url\" content=\"https:\/\/centregestor.es\/ca\/novetats-en-la-reformulacio-i-esmena-derrors-en-els-comptes-anuals\/\" \/>\n<meta property=\"og:site_name\" content=\"Centre Gestor\" \/>\n<meta property=\"article:published_time\" content=\"2019-03-21T00:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-11-17T22:55:45+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/centregestor.es\/wp-content\/uploads\/2020\/10\/mika-baumeister-703680-unsplash.jpg-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1709\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"cg_admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"cg_admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/novetats-en-la-reformulacio-i-esmena-derrors-en-els-comptes-anuals\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/novetats-en-la-reformulacio-i-esmena-derrors-en-els-comptes-anuals\\\/\"},\"author\":{\"name\":\"cg_admin\",\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/#\\\/schema\\\/person\\\/6a2f9e4a68d3c02cdc91733c3464d827\"},\"headline\":\"Novetats en la reformulaci\u00f3 i esmena d&#8217;errors en els comptes anuals\",\"datePublished\":\"2019-03-21T00:00:00+00:00\",\"dateModified\":\"2020-11-17T22:55:45+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/novetats-en-la-reformulacio-i-esmena-derrors-en-els-comptes-anuals\\\/\"},\"wordCount\":467,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/novetats-en-la-reformulacio-i-esmena-derrors-en-els-comptes-anuals\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/centregestor.es\\\/wp-content\\\/uploads\\\/2020\\\/10\\\/mika-baumeister-703680-unsplash.jpg-scaled.jpg\",\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/centregestor.es\\\/ca\\\/novetats-en-la-reformulacio-i-esmena-derrors-en-els-comptes-anuals\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/novetats-en-la-reformulacio-i-esmena-derrors-en-els-comptes-anuals\\\/\",\"url\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/novetats-en-la-reformulacio-i-esmena-derrors-en-els-comptes-anuals\\\/\",\"name\":\"Novetats en la reformulaci\u00f3 i esmena d'errors en els comptes anuals - Centre Gestor\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/novetats-en-la-reformulacio-i-esmena-derrors-en-els-comptes-anuals\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/novetats-en-la-reformulacio-i-esmena-derrors-en-els-comptes-anuals\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/centregestor.es\\\/wp-content\\\/uploads\\\/2020\\\/10\\\/mika-baumeister-703680-unsplash.jpg-scaled.jpg\",\"datePublished\":\"2019-03-21T00:00:00+00:00\",\"dateModified\":\"2020-11-17T22:55:45+00:00\",\"description\":\"ASESORIA ASSESSORIA FISCAL LABORAL CONTABLE COMPTABLE TAX BARCELONA GESTORIA PARA PYME PYMES AUTONOMO AUTONOMOS LLEIDA INMOBILIARIA IMMOBILIARIA RENTA RENDA TECNOLOGIA SEGUROS ASSEGURANCES ADMINISTRACION FINCAS FINQUES TREMP VIELLA IMPUESTO IVA INSPECCION CONTRATO NOMINA IRPF AUTONOMS ADMINISTRACIO IMPOSTOS CONTRACTE INSPECCIO\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/novetats-en-la-reformulacio-i-esmena-derrors-en-els-comptes-anuals\\\/#breadcrumb\"},\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/centregestor.es\\\/ca\\\/novetats-en-la-reformulacio-i-esmena-derrors-en-els-comptes-anuals\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/novetats-en-la-reformulacio-i-esmena-derrors-en-els-comptes-anuals\\\/#primaryimage\",\"url\":\"https:\\\/\\\/centregestor.es\\\/wp-content\\\/uploads\\\/2020\\\/10\\\/mika-baumeister-703680-unsplash.jpg-scaled.jpg\",\"contentUrl\":\"https:\\\/\\\/centregestor.es\\\/wp-content\\\/uploads\\\/2020\\\/10\\\/mika-baumeister-703680-unsplash.jpg-scaled.jpg\",\"width\":2560,\"height\":1709},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/novetats-en-la-reformulacio-i-esmena-derrors-en-els-comptes-anuals\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Novetats en la reformulaci\u00f3 i esmena d&#8217;errors en els comptes anuals\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/#website\",\"url\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/\",\"name\":\"Centre Gestor\",\"description\":\"Asesor\u00eda Legal\",\"publisher\":{\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ca\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/#organization\",\"name\":\"Centre Gestor\",\"url\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/centregestor.es\\\/wp-content\\\/uploads\\\/2020\\\/10\\\/logo_180.png.png\",\"contentUrl\":\"https:\\\/\\\/centregestor.es\\\/wp-content\\\/uploads\\\/2020\\\/10\\\/logo_180.png.png\",\"width\":168,\"height\":96,\"caption\":\"Centre Gestor\"},\"image\":{\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/#\\\/schema\\\/person\\\/6a2f9e4a68d3c02cdc91733c3464d827\",\"name\":\"cg_admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/871a8c955e8a579845d089a79a6a261605c4ec4258e1ec3364ee6ff9ab4fe80b?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/871a8c955e8a579845d089a79a6a261605c4ec4258e1ec3364ee6ff9ab4fe80b?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/871a8c955e8a579845d089a79a6a261605c4ec4258e1ec3364ee6ff9ab4fe80b?s=96&d=mm&r=g\",\"caption\":\"cg_admin\"},\"sameAs\":[\"https:\\\/\\\/centregestor.es\"],\"url\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/author\\\/cg_admin\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Novetats en la reformulaci\u00f3 i esmena d'errors en els comptes anuals - Centre Gestor","description":"ASESORIA ASSESSORIA FISCAL LABORAL CONTABLE COMPTABLE TAX BARCELONA GESTORIA PARA PYME PYMES AUTONOMO AUTONOMOS LLEIDA INMOBILIARIA IMMOBILIARIA RENTA RENDA TECNOLOGIA SEGUROS ASSEGURANCES ADMINISTRACION FINCAS FINQUES TREMP VIELLA IMPUESTO IVA INSPECCION CONTRATO NOMINA IRPF AUTONOMS ADMINISTRACIO IMPOSTOS CONTRACTE INSPECCIO","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/centregestor.es\/ca\/novetats-en-la-reformulacio-i-esmena-derrors-en-els-comptes-anuals\/","og_locale":"ca_ES","og_type":"article","og_title":"Novetats en la reformulaci\u00f3 i esmena d'errors en els comptes anuals - Centre Gestor","og_description":"ASESORIA ASSESSORIA FISCAL LABORAL CONTABLE COMPTABLE TAX BARCELONA GESTORIA PARA PYME PYMES AUTONOMO AUTONOMOS LLEIDA INMOBILIARIA IMMOBILIARIA RENTA RENDA TECNOLOGIA SEGUROS ASSEGURANCES ADMINISTRACION FINCAS FINQUES TREMP VIELLA IMPUESTO IVA INSPECCION CONTRATO NOMINA IRPF AUTONOMS ADMINISTRACIO IMPOSTOS CONTRACTE INSPECCIO","og_url":"https:\/\/centregestor.es\/ca\/novetats-en-la-reformulacio-i-esmena-derrors-en-els-comptes-anuals\/","og_site_name":"Centre Gestor","article_published_time":"2019-03-21T00:00:00+00:00","article_modified_time":"2020-11-17T22:55:45+00:00","og_image":[{"width":2560,"height":1709,"url":"https:\/\/centregestor.es\/wp-content\/uploads\/2020\/10\/mika-baumeister-703680-unsplash.jpg-scaled.jpg","type":"image\/jpeg"}],"author":"cg_admin","twitter_card":"summary_large_image","twitter_misc":{"Escrit per":"cg_admin","Temps estimat de lectura":"2 minuts"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/centregestor.es\/ca\/novetats-en-la-reformulacio-i-esmena-derrors-en-els-comptes-anuals\/#article","isPartOf":{"@id":"https:\/\/centregestor.es\/ca\/novetats-en-la-reformulacio-i-esmena-derrors-en-els-comptes-anuals\/"},"author":{"name":"cg_admin","@id":"https:\/\/centregestor.es\/ca\/#\/schema\/person\/6a2f9e4a68d3c02cdc91733c3464d827"},"headline":"Novetats en la reformulaci\u00f3 i esmena d&#8217;errors en els comptes anuals","datePublished":"2019-03-21T00:00:00+00:00","dateModified":"2020-11-17T22:55:45+00:00","mainEntityOfPage":{"@id":"https:\/\/centregestor.es\/ca\/novetats-en-la-reformulacio-i-esmena-derrors-en-els-comptes-anuals\/"},"wordCount":467,"commentCount":0,"publisher":{"@id":"https:\/\/centregestor.es\/ca\/#organization"},"image":{"@id":"https:\/\/centregestor.es\/ca\/novetats-en-la-reformulacio-i-esmena-derrors-en-els-comptes-anuals\/#primaryimage"},"thumbnailUrl":"https:\/\/centregestor.es\/wp-content\/uploads\/2020\/10\/mika-baumeister-703680-unsplash.jpg-scaled.jpg","inLanguage":"ca","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/centregestor.es\/ca\/novetats-en-la-reformulacio-i-esmena-derrors-en-els-comptes-anuals\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/centregestor.es\/ca\/novetats-en-la-reformulacio-i-esmena-derrors-en-els-comptes-anuals\/","url":"https:\/\/centregestor.es\/ca\/novetats-en-la-reformulacio-i-esmena-derrors-en-els-comptes-anuals\/","name":"Novetats en la reformulaci\u00f3 i esmena d'errors en els comptes anuals - Centre Gestor","isPartOf":{"@id":"https:\/\/centregestor.es\/ca\/#website"},"primaryImageOfPage":{"@id":"https:\/\/centregestor.es\/ca\/novetats-en-la-reformulacio-i-esmena-derrors-en-els-comptes-anuals\/#primaryimage"},"image":{"@id":"https:\/\/centregestor.es\/ca\/novetats-en-la-reformulacio-i-esmena-derrors-en-els-comptes-anuals\/#primaryimage"},"thumbnailUrl":"https:\/\/centregestor.es\/wp-content\/uploads\/2020\/10\/mika-baumeister-703680-unsplash.jpg-scaled.jpg","datePublished":"2019-03-21T00:00:00+00:00","dateModified":"2020-11-17T22:55:45+00:00","description":"ASESORIA ASSESSORIA FISCAL LABORAL CONTABLE COMPTABLE TAX BARCELONA GESTORIA PARA PYME PYMES AUTONOMO AUTONOMOS LLEIDA INMOBILIARIA IMMOBILIARIA RENTA RENDA TECNOLOGIA SEGUROS ASSEGURANCES ADMINISTRACION FINCAS FINQUES TREMP VIELLA IMPUESTO IVA INSPECCION CONTRATO NOMINA IRPF AUTONOMS ADMINISTRACIO IMPOSTOS CONTRACTE INSPECCIO","breadcrumb":{"@id":"https:\/\/centregestor.es\/ca\/novetats-en-la-reformulacio-i-esmena-derrors-en-els-comptes-anuals\/#breadcrumb"},"inLanguage":"ca","potentialAction":[{"@type":"ReadAction","target":["https:\/\/centregestor.es\/ca\/novetats-en-la-reformulacio-i-esmena-derrors-en-els-comptes-anuals\/"]}]},{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/centregestor.es\/ca\/novetats-en-la-reformulacio-i-esmena-derrors-en-els-comptes-anuals\/#primaryimage","url":"https:\/\/centregestor.es\/wp-content\/uploads\/2020\/10\/mika-baumeister-703680-unsplash.jpg-scaled.jpg","contentUrl":"https:\/\/centregestor.es\/wp-content\/uploads\/2020\/10\/mika-baumeister-703680-unsplash.jpg-scaled.jpg","width":2560,"height":1709},{"@type":"BreadcrumbList","@id":"https:\/\/centregestor.es\/ca\/novetats-en-la-reformulacio-i-esmena-derrors-en-els-comptes-anuals\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/centregestor.es\/ca\/"},{"@type":"ListItem","position":2,"name":"Novetats en la reformulaci\u00f3 i esmena d&#8217;errors en els comptes anuals"}]},{"@type":"WebSite","@id":"https:\/\/centregestor.es\/ca\/#website","url":"https:\/\/centregestor.es\/ca\/","name":"Centre Gestor","description":"Asesor\u00eda Legal","publisher":{"@id":"https:\/\/centregestor.es\/ca\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/centregestor.es\/ca\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ca"},{"@type":"Organization","@id":"https:\/\/centregestor.es\/ca\/#organization","name":"Centre Gestor","url":"https:\/\/centregestor.es\/ca\/","logo":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/centregestor.es\/ca\/#\/schema\/logo\/image\/","url":"https:\/\/centregestor.es\/wp-content\/uploads\/2020\/10\/logo_180.png.png","contentUrl":"https:\/\/centregestor.es\/wp-content\/uploads\/2020\/10\/logo_180.png.png","width":168,"height":96,"caption":"Centre Gestor"},"image":{"@id":"https:\/\/centregestor.es\/ca\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/centregestor.es\/ca\/#\/schema\/person\/6a2f9e4a68d3c02cdc91733c3464d827","name":"cg_admin","image":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/secure.gravatar.com\/avatar\/871a8c955e8a579845d089a79a6a261605c4ec4258e1ec3364ee6ff9ab4fe80b?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/871a8c955e8a579845d089a79a6a261605c4ec4258e1ec3364ee6ff9ab4fe80b?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/871a8c955e8a579845d089a79a6a261605c4ec4258e1ec3364ee6ff9ab4fe80b?s=96&d=mm&r=g","caption":"cg_admin"},"sameAs":["https:\/\/centregestor.es"],"url":"https:\/\/centregestor.es\/ca\/author\/cg_admin\/"}]}},"_links":{"self":[{"href":"https:\/\/centregestor.es\/ca\/wp-json\/wp\/v2\/posts\/8041","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/centregestor.es\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centregestor.es\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centregestor.es\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/centregestor.es\/ca\/wp-json\/wp\/v2\/comments?post=8041"}],"version-history":[{"count":1,"href":"https:\/\/centregestor.es\/ca\/wp-json\/wp\/v2\/posts\/8041\/revisions"}],"predecessor-version":[{"id":8414,"href":"https:\/\/centregestor.es\/ca\/wp-json\/wp\/v2\/posts\/8041\/revisions\/8414"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centregestor.es\/ca\/wp-json\/wp\/v2\/media\/7290"}],"wp:attachment":[{"href":"https:\/\/centregestor.es\/ca\/wp-json\/wp\/v2\/media?parent=8041"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/centregestor.es\/ca\/wp-json\/wp\/v2\/categories?post=8041"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centregestor.es\/ca\/wp-json\/wp\/v2\/tags?post=8041"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}