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Bienvenido a la cibersede de NOFCAC 2010

El proyecto "Uso del estándar XBRL en el nuevo Real Decreto de las Normas para la Formulación de las Cuentas Anuales Consolidadas (NOFCAC 2010)" es una iniciativa liderada por el Instituto de Contabilidad y Auditoría de Cuentas (ICAC) en colaboración con FUNDETEC, Registro Mercantil, Asociación XBRL España, Banco de España, desarrolladores de software de gestión, entidades financieras, y otras entidades.

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

    1. Desarrollar el modelo de datos de las nuevas NOFCAC en XBRL (taxonomía) así          como un juego de pruebas que garanticen la calidad del mismo.
    2. Facilitar API's que permitan la integración de este modelo en los ERP's actuales.
    3. Comunicar y dar apoyo a los desarrolladores de software de gestión.
    4. Difundir esta iniciativa a través de un plan de comunicación.


Información del desarrollo
El día 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 presentación en el Registro Mercantil de las cuentas anuales consolidadas. El anexo II de la Orden contiene todos los detalles de la presentación en soporte electrónico, que establece el USO OBLIGATORIO DE XBRL COMO EL ESTÁNDAR DE PRESENTACIÓN PARA LOS ESTADOS CONTABLES QUE SE PRESENTEN DIGITALMENTE. Los datos y documentos del depósito podrán presentarse de dos formas: soporte digital convencional (CD o DVD) presentado físicamente en el Registro Mercantil que corresponda, o telemáticamente mediante el envío de los ficheros correspondientes haciendo uso de firma electrónica reconocida.
La versión oficial de la taxonomía XBRL, de acceso libre y uso gratuito, estará disponible para todos los agentes interesados en la página Web del Instituto de Contabilidad y Auditoría de Cuentas.
La presentación en papel también será factible. Permanecerá como hasta el momento, utilizando los formularios que se publican en dicha Orden.

Ver la orden en el BOE




Para más información: nofcac2010@xbrl.es




 
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