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NOFCAC2010.info
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Bienvenido a la cibersede de NOFCAC 2010

El proyecto "Uso del estndar XBRL en el nuevo Real Decreto de las Normas para la Formulacin de las Cuentas Anuales Consolidadas (NOFCAC 2010)" es una iniciativa liderada por el Instituto de Contabilidad y Auditora de Cuentas (ICAC) en colaboracin con FUNDETEC, Registro Mercantil, Asociacin XBRL Espaa, Banco de Espaa, desarrolladores de software de gestin, entidades financieras, y otras entidades.

El objetivo de este proyecto es impulsar la adopcin y el uso del estndar en las nuevas NOFCAC 2010. Con el fin de lograr este objetivo, esta iniciativa cuenta con las siguientes lneas de programa:

    1. Desarrollar el modelo de datos de las nuevas NOFCAC en XBRL (taxonoma) as          como un juego de pruebas que garanticen la calidad del mismo.
    2. Facilitar API's que permitan la integracin de este modelo en los ERP's actuales.
    3. Comunicar y dar apoyo a los desarrolladores de software de gestin.
    4. Difundir esta iniciativa a travs de un plan de comunicacin.


Informacin del desarrollo
El da 20 de junio de 2011 ha sido publicada en el BOE la Orden JUS/1698/2011, de 13 de junio, por la que se aprueba el modelo para la presentacin en el Registro Mercantil de las cuentas anuales consolidadas. El anexo II de la Orden contiene todos los detalles de la presentacin en soporte electrnico, que establece el USO OBLIGATORIO DE XBRL COMO EL ESTNDAR DE PRESENTACIN PARA LOS ESTADOS CONTABLES QUE SE PRESENTEN DIGITALMENTE. Los datos y documentos del depsito podrn presentarse de dos formas: soporte digital convencional (CD o DVD) presentado fsicamente en el Registro Mercantil que corresponda, o telemticamente mediante el envo de los ficheros correspondientes haciendo uso de firma electrnica reconocida.
La versin oficial de la taxonoma XBRL, de acceso libre y uso gratuito, estar disponible para todos los agentes interesados en la pgina Web del Instituto de Contabilidad y Auditora de Cuentas.
La presentacin en papel tambin ser factible. Permanecer como hasta el momento, utilizando los formularios que se publican en dicha Orden.

Ver la orden en el BOE




Para ms informacin: nofcac2010@xbrl.es




 
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