{"id":24003,"date":"2024-02-01T13:57:49","date_gmt":"2024-02-01T12:57:49","guid":{"rendered":"https:\/\/pich.bnfix.com\/las-cooperativas-obligadas-a-presentar-estados-de-informacion-no-financiera-segun-el-icac\/"},"modified":"2025-03-20T09:33:25","modified_gmt":"2025-03-20T08:33:25","slug":"las-cooperativas-obligadas-a-presentar-estados-de-informacion-no-financiera-segun-el-icac","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/las-cooperativas-obligadas-a-presentar-estados-de-informacion-no-financiera-segun-el-icac\/","title":{"rendered":"Las cooperativas, obligadas a presentar estados de informaci\u00f3n no financiera, seg\u00fan el ICAC"},"content":{"rendered":"<section  class='av_textblock_section av-ls37spg3-2d35c9d569333a5a26a53eafb1eb5f2b '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2><b><span data-contrast=\"auto\">Las cooperativas, obligadas a presentar estados de informaci\u00f3n no financiera, seg\u00fan el ICAC<\/span><\/b><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/h2>\n<\/div><\/section>\n<div  class='avia-slideshow av-ls37zjmg-4ff965907e4273972813397433392032 avia-slideshow-featured av_slideshow avia-slide-slider  avia-builder-el-1  el_after_av_textblock  el_before_av_textblock  av-slideshow-ui av-control-default av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied avia-slideshow-1' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 28.666666666667%;'><li  class='avia-slideshow-slide av-ls37zjmg-4ff965907e4273972813397433392032__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><img fetchpriority=\"high\" decoding=\"async\" loading=\"eager\" class=\"wp-image-23993 avia-img-lazy-loading-not-23993\"  src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/pexels-mark-stebnicki-2255801_agricultura-1500x430.jpg\" width=\"1500\" height=\"430\" title='Las cooperativas, obligadas a presentar estados de informaci\u00f3n no financiera, seg\u00fan el ICAC' alt='Explotaci\u00f3n agr\u00edcola'  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n<section  class='av_textblock_section av-ls37uv23-f379388a2b4fadca56e1cd76b935a22a '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><span data-contrast=\"auto\">El ICAC (Instituto de Contabilidad y Auditor\u00eda de Cuentas) ha publicado una resoluci\u00f3n que <\/span><b><span data-contrast=\"auto\">aborda la formulaci\u00f3n del Estado de Informaci\u00f3n No Financiera (EINF) en el caso de una sociedad cooperativa <\/span><\/b><span data-contrast=\"auto\">agraria, seg\u00fan la Ley 11\/2018 de 28 de diciembre, que modifica el C\u00f3digo de Comercio, el texto refundido de la Ley de Sociedades de Capital y la Ley 22\/2015 de Auditor\u00eda de Cuentas en materia de informaci\u00f3n no financiera y diversidad.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Los puntos clave de esta resoluci\u00f3n:<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">1. \u00c1mbito de Aplicaci\u00f3n de la Ley 11\/2018:<\/span><\/b><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Las obligaciones de la Ley son aplicables a las entidades sujetas al Texto Refundido de la Ley de Sociedades de Capital (TRLSC) <\/span><b><span data-contrast=\"auto\">y al C\u00f3digo de Comercio<\/span><\/b><span data-contrast=\"auto\">. Esto incluye a sociedades de capital (an\u00f3nimas, limitadas y comanditarias por acciones) que cumplan con los par\u00e1metros fijados en la Ley, <\/span><b><span data-contrast=\"auto\">as\u00ed como a las sociedades que formulen cuentas consolidadas<\/span><\/b><span data-contrast=\"auto\">, siendo la obligaci\u00f3n de formular el EINF consolidado responsabilidad de la sociedad dominante del grupo.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:360}\">\u00a0<\/span><b><span data-contrast=\"auto\">2. Las sociedades cooperativas deben incluirse en el \u00e1mbito de aplicaci\u00f3n de la Ley 11\/2018,<\/span><\/b><span data-contrast=\"auto\"> pues se han <\/span><b><span data-contrast=\"auto\">constituido para realizar actividades empresariales, seg\u00fan los requerimientos del C\u00f3digo de Comercio.<\/span><\/b><span data-contrast=\"auto\"> Por eso, si cumplen con los par\u00e1metros previstos en el <\/span><b><span data-contrast=\"auto\">C\u00f3digo de Comercio<\/span><\/b><span data-contrast=\"auto\"> y el TRLSC, deben <\/span><b><span data-contrast=\"auto\">formular el EINF consolidado<\/span><\/b><span data-contrast=\"auto\">.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">3.Presentaci\u00f3n voluntaria de Informaci\u00f3n No Financiera:<\/span><\/b><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">Las entidades no sujetas a las obligaciones de la Ley, pero que deseen presentar informaci\u00f3n de tipo no financiero pueden hacerlo, <\/span><\/b><span data-contrast=\"auto\">pero <\/span><b><span data-contrast=\"auto\">deben indicar que la informaci\u00f3n publicada es voluntaria<\/span><\/b><span data-contrast=\"auto\"> y no est\u00e1 sujeta a la Ley 11\/2018, as\u00ed como cambiar la denominaci\u00f3n del informe del \u201cEstado de Informaci\u00f3n No Financiera\u201d para que no genere confusi\u00f3n en los lectores.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{&quot;335559685&quot;:720}\">\u00a0<\/span><span data-contrast=\"auto\">En BNFIX PICH tenemos un equipo experto en formulaci\u00f3n de Estados de Informaci\u00f3n No Financiera (EINF) para entidades y estamos a su disposici\u00f3n para abordar sus necesidades de sostenibilidad y asegurar el cumplimiento de la Ley.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">La resoluci\u00f3n, <\/span><span style=\"color: #99cc00;\"><strong><a style=\"color: #99cc00;\" href=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/Consulta-3-BOICAC-135.pdf\">AQU\u00cd<\/a>\u00a0<\/strong><\/span><\/p>\n<p>\ud83d\udcf8 Imagen de Mark Stebnicki para Pexels<\/p>\n<p><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_one_fifth-79ff81c021393065cee878051452f6a6\">\n.flex_column.av-av_one_fifth-79ff81c021393065cee878051452f6a6{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-av_one_fifth-79ff81c021393065cee878051452f6a6 av_one_fifth  avia-builder-el-3  el_after_av_textblock  avia-builder-el-last  first flex_column_div av-zero-column-padding  column-top-margin'     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l7eukqeo-e257861040bea2781dd2f2eccf8fdaae\">\n#top #wrap_all .avia-team-member.av-l7eukqeo-e257861040bea2781dd2f2eccf8fdaae .team-member-name{\ncolor:#78d64b;\n}\n.avia-team-member.av-l7eukqeo-e257861040bea2781dd2f2eccf8fdaae .team-member-job-title{\ncolor:#78d64b;\n}\n.avia-team-member.av-l7eukqeo-e257861040bea2781dd2f2eccf8fdaae .team-member-description{\ncolor:#888b8d;\n}\n<\/style>\n<section  class='avia-team-member av-l7eukqeo-e257861040bea2781dd2f2eccf8fdaae  avia-builder-el-4  avia-builder-el-no-sibling '  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/Person\" ><div class=\"team-img-container\"><img decoding=\"async\" fetchpriority=\"high\" class='wp-image-16160 avia-img-lazy-loading-not-16160 avia_image avia_image_team av-team-img-original' src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/08\/ESTEFANIA-SANCHEZ.jpg\" alt='Estefan\u00eda S\u00e1nchez'  itemprop=\"image\"   height=\"96\" width=\"105\" \/><\/div><h3 class='team-member-name '  itemprop=\"name\" >Estefan\u00eda S\u00e1nchez<\/h3><div class='team-member-job-title av_opacity_variation'  itemprop=\"jobTitle\" >BNFIX PICH TAX LEGAL AUDIT<\/div><div class='team-member-description av_inherit_color'  itemprop=\"description\" ><p>\u00c1rea jur\u00eddica<\/p>\n<\/div><span class='hidden team-member-affiliation'  itemprop=\"affiliation\" >PICH BNFIX<\/span><\/section><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":23994,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156,157],"tags":[412,561],"class_list":["post-24003","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","category-comunicacion-ca","tag-auditoria-2-ca","tag-einf-ca"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/24003","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/comments?post=24003"}],"version-history":[{"count":2,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/24003\/revisions"}],"predecessor-version":[{"id":24129,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/24003\/revisions\/24129"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/23994"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=24003"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=24003"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=24003"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}