{"id":5446,"date":"2019-01-14T00:25:50","date_gmt":"2019-01-14T00:25:50","guid":{"rendered":"https:\/\/aobauditores.com\/?page_id=5446"},"modified":"2019-05-21T08:27:08","modified_gmt":"2019-05-21T08:27:08","slug":"patrimoni-net-comptabilitat","status":"publish","type":"page","link":"https:\/\/aobauditores.com\/ca\/patrimoni-net-comptabilitat\/","title":{"rendered":"Patrimoni Net Comptabilitat"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row full_width=&#8221;stretch_row_content_no_spaces&#8221; gap=&#8221;35&#8243; css=&#8221;.vc_custom_1541772229291{margin-top: 0px !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}&#8221;][vc_column width=&#8221;1\/4&#8243; css=&#8221;.vc_custom_1541855488176{margin-left: 20px !important;padding-top: 10px !important;padding-right: 20px !important;padding-bottom: 5px !important;padding-left: 20px !important;background-color: #ededed !important;}&#8221;][vc_custom_heading text=&#8221;<b>DEMANI PRESSUPOST<\/b>&#8221; font_container=&#8221;tag:h3|font_size:20|text_align:center|color:%23ffffff&#8221; use_theme_fonts=&#8221;yes&#8221; css=&#8221;.vc_custom_1547422581074{margin-top: 5px !important;padding-top: 10px !important;padding-bottom: 10px !important;background-color: #e62a25 !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}&#8221; link=&#8221;url:http%3A%2F%2Faobauditores.com%2Fcat%2Fcontactar-nostres-auditors|||&#8221;][vc_widget_sidebar sidebar_id=&#8221;sidebar-servicios-auditoria&#8221;][\/vc_column][vc_column width=&#8221;3\/4&#8243; css=&#8221;.vc_custom_1541772244692{margin-top: 0px !important;}&#8221;][vc_row_inner equal_height=&#8221;yes&#8221; gap=&#8221;10&#8243; css=&#8221;.vc_custom_1541855573429{margin-right: 5px !important;margin-bottom: 10px !important;margin-left: 5px !important;}&#8221;][vc_column_inner width=&#8221;1\/6&#8243;]<div class=\"hover_color align_\" style=\"background-color:#e62a25;border-color:;\"><div class=\"hover_color_bg\" style=\"background-color:#ededed;border-color:;border-width:;\"><a href=\"https:\/\/aobauditores.com\/ca\/auditoria-comptes-anuals\/\" class=\"hover_color_2\"   title=\"\"><div class=\"hover_color_wrapper\" style=\"padding:0PX;\">Comptes<br \/>\nAnuals<\/div><\/a><\/div>\n<\/div>\n[\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;]<div class=\"hover_color align_\" style=\"background-color:#e62a25;border-color:;\"><div class=\"hover_color_bg\" style=\"background-color:#ededed;border-color:;border-width:;\"><a href=\"https:\/\/aobauditores.com\/ca\/auditoria-subvencions\/\" class=\".hover_color\"   title=\"\"><div class=\"hover_color_wrapper\" style=\"padding:0PX;\">Auditors<br \/>\nSubvencions<\/div><\/a><\/div>\n<\/div>\n[\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;]<div class=\"hover_color align_\" style=\"background-color:#e62a25;border-color:;\"><div class=\"hover_color_bg\" style=\"background-color:#ededed;border-color:;border-width:;\"><a href=\"https:\/\/aobauditores.com\/ca\/auditoria-fundacions-associacions\/\" class=\".hover_color\"   title=\"\"><div class=\"hover_color_wrapper\" style=\"padding:0PX;\">Fundacions i<br \/>\nAssociacions<\/div><\/a><\/div>\n<\/div>\n[\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;]<div class=\"hover_color align_\" style=\"background-color:#e62a25;border-color:;\"><div class=\"hover_color_bg\" style=\"background-color:#ededed;border-color:;border-width:;\"><a href=\"https:\/\/aobauditores.com\/ca\/auditoria-publica\/\" class=\".hover_color\"   title=\"\"><div class=\"hover_color_wrapper\" style=\"padding:0PX;\">Sector<br \/>\nP\u00fablic<\/div><\/a><\/div>\n<\/div>\n[\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;]<div class=\"hover_color align_\" style=\"background-color:#e62a25;border-color:;\"><div class=\"hover_color_bg\" style=\"background-color:#ededed;border-color:;border-width:;\"><a href=\"https:\/\/aobauditores.com\/ca\/informe-pericial\/\" class=\".hover_color\"   title=\"\"><div class=\"hover_color_wrapper\" style=\"padding:0PX;\">Informes<br \/>\nPericials<\/div><\/a><\/div>\n<\/div>\n[\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;]<div class=\"hover_color align_\" style=\"background-color:#e62a25;border-color:;\"><div class=\"hover_color_bg\" style=\"background-color:#ededed;border-color:;border-width:;\"><a href=\"https:\/\/aobauditores.com\/ca\/informe-auditoria\/\" class=\".hover_color\"   title=\"\"><div class=\"hover_color_wrapper\" style=\"padding:0PX;\">Altres<br \/>\nAuditories<\/div><\/a><\/div>\n<\/div>\n[\/vc_column_inner][\/vc_row_inner][vc_custom_heading text=&#8221;Efectes sobre el Patrimoni Net&#8221; font_container=&#8221;tag:h1|font_size:38|text_align:left|color:%23e2001a|line_height:0&#8243; use_theme_fonts=&#8221;yes&#8221; css=&#8221;.vc_custom_1547425529675{margin-top: 20px !important;margin-bottom: 20px !important;padding-bottom: 10px !important;}&#8221;][vc_column_text css=&#8221;.vc_custom_1547425637410{margin-top: 0px !important;}&#8221;]<\/p>\n<p style=\"text-align: justify;\"><strong>Definici\u00f3 de patrimoni net a efectes comptables i mercantils<\/strong><\/p>\n<p style=\"text-align: justify;\">Probablement, aquesta sigui la pregunta que m\u00e9s vegades m&#8217;han plantejat els meus amics advocats de l&#8217;edifici Finan\u00e7a,\u00a0just davant del col\u00b7legi d&#8217;Advocats de Barcelona. Per donar una resposta sobre aquest tema anem a comen\u00e7ar a recordar el\u00a0que diu el Pla General de Comptabilitat espanyol en vigor: El Reial decret 1514\/2007, de 16 de novembre, pel qual\u00a0s&#8217;aprova el Pla General de Comptabilitat estableix en la seva part dedicada al Marc conceptual de la comptabilitat,\u00a0apartat 4\u00ba, Elements dels comptes anuals, especifica que els elements que es registren el balan\u00e7 s\u00f3n:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Actius: b\u00e9ns, drets i altres recursos controlats econ\u00f2micament per l&#8217;empresa, resultants de successos passats, dels\u00a0quals \u00e9s probable que l&#8217;empresa obtingui beneficis econ\u00f2mics en el futur.<\/li>\n<li>Passius: obligacions actuals sorgides com a conseq\u00fc\u00e8ncia de successos passats, l&#8217;extinci\u00f3 dels quals espera desprendre&#8217;s\u00a0de recursos que puguin produir beneficis econ\u00f2mics. A aquests efectes, s&#8217;entenen incloses les provisions.<\/li>\n<li>Patrimoni net: constitueix la part residual dels actius de l&#8217;empresa, una vegada dedu\u00efts tots els seus passius. Inclou les\u00a0aportacions realitzades, ja sigui en el moment de la seva constituci\u00f3 o en altres posteriors, pels seus socis o propietaris,\u00a0que no tinguin la consideraci\u00f3 de passius, aix\u00ed com els resultats acumulats o altres variacions que li afectin.<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li>Actius: b\u00e9ns, drets i altres recursos controlats econ\u00f2micament per l&#8217;empresa, resultants de successos passats, dels quals\u00a0\u00e9s probable que l&#8217;empresa obtingui beneficis econ\u00f2mics en el futur.<\/li>\n<li>Passius: obligacions actuals sorgides com a conseq\u00fc\u00e8ncia de successos passats, l&#8217;extinci\u00f3 dels quals \u00e9s probable que doni\u00a0lloc a una disminuci\u00f3 de recursos que puguin produir beneficis econ\u00f2mics. A aquests efectes, s&#8217;entenen incloses les provisions.<\/li>\n<li>Patrimoni net: constitueix la part residual dels actius de l&#8217;empresa, una vegada dedu\u00efts tots els seus passius. Inclou les\u00a0aportacions realitzades, ja sigui en el moment de la seva constituci\u00f3 o en altres posteriors, pels seus socis o propietaris,\u00a0que no tinguin la consideraci\u00f3 de passius, aix\u00ed com els resultats acumulats o altres variacions que li afectin.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">A l&#8217;efecte de la distribuci\u00f3 de beneficis, de la reducci\u00f3 obligat\u00f2ria de capital social i de la dissoluci\u00f3 obligat\u00f2ria per p\u00e8rdues\u00a0d&#8217;acord amb el que es disposa en la regulaci\u00f3 legal de les societats an\u00f2nimes i societats de responsabilitat limitada, es considerar\u00e0<br \/>\npatrimoni net l&#8217;import que es qualifiqui com a tal conforme als criteris per confeccionar els comptes anuals, incrementat en l&#8217;import\u00a0del capital social subscrit no exigit, aix\u00ed com en l&#8217;import del nominal i de les cosines d&#8217;emissi\u00f3 o assumpci\u00f3 del capital social\u00a0subscrit que estigui registrat comptablement com a passiu. Tamb\u00e9 als citats efectes, els ajustos per canvis de valor originats en\u00a0operacions de cobertura de fluxos d&#8217;efectiu pendents d&#8217;imputar al compte de p\u00e8rdues i guanys no es consideraran patrimoni net.<\/p>\n<p style=\"text-align: justify;\">Tenint en compte que l&#8217;emissi\u00f3 Pla General de Comptabilitat va venir precedida per la reforma mercantil en mat\u00e8ria comptable amb un\u00a0fidel seguiment de la normativa europea de l&#8217;harmonitzaci\u00f3 comptable, es pot observar que no hi ha difer\u00e8ncies entre els conceptes que\u00a0componen el patrimoni net a afectes comptables i mercantils. Com s&#8217;observa la normativa mercantil, com no podia ser d&#8217;una altra forma,\u00a0incorpora els sup\u00f2sits de: Distribuci\u00f3 de beneficis, De la reducci\u00f3 obligaci\u00f3 de capital social, i de la dissoluci\u00f3 obligat\u00f2ria per\u00a0p\u00e8rdues, per\u00f2 sempre partint de la base de l&#8217;establert en la normativa comptable, incorporant en aquests uns conceptes en la\u00a0configuraci\u00f3 del patrimoni net que en les circumst\u00e0ncies en qu\u00e8 es produeixin hauran de lluir en els comptes anuals que es formulin.<\/p>\n<p>[\/vc_column_text][vc_btn title=&#8221;CONTACTAR&#8221; style=&#8221;custom&#8221; custom_background=&#8221;#e62a25&#8243; custom_text=&#8221;#ffffff&#8221; shape=&#8221;square&#8221; size=&#8221;sm&#8221; link=&#8221;url:https%3A%2F%2Faobauditores.com%2Fcat%2Fcontactar-nostres-auditors%2F|||&#8221;][\/vc_column][\/vc_row][vc_row css=&#8221;.vc_custom_1541852903254{padding-top: 30px !important;padding-right: 20px !important;padding-left: 20px !important;}&#8221;][vc_column][vc_custom_heading text=&#8221;Serveis d&#8217;AOB Auditores&#8221; font_container=&#8221;tag:h2|text_align:left|color:%23000000&#8243; use_theme_fonts=&#8221;yes&#8221;][vc_separator color=&#8221;custom&#8221; align=&#8221;align_left&#8221; border_width=&#8221;2&#8243; el_width=&#8221;20&#8243; accent_color=&#8221;#e62a25&#8243;][vc_row_inner gap=&#8221;30&#8243;][vc_column_inner width=&#8221;1\/3&#8243;][vc_column_text]<\/p>\n<h3><img  title=\"auditoria-de-cuentas-anualess-300x162 Patrimoni Net Comptabilitat\" loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-3933 size-medium\" src=\"https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/auditoria-de-cuentas-anualess-300x162.jpg\" alt=\"Auditoria de Cuentas anuales en Barcelona y Madrid\" alt=\"INFORME D'AUDITORIA DE COMPTES ANUALS\" width=\"300\" height=\"162\" srcset=\"https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/auditoria-de-cuentas-anualess-300x162.jpg 300w, https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/auditoria-de-cuentas-anualess-260x141.jpg 260w, https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/auditoria-de-cuentas-anualess-50x27.jpg 50w, https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/auditoria-de-cuentas-anualess-139x75.jpg 139w, https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/auditoria-de-cuentas-anualess.jpg 453w\" sizes=\"auto, (max-width:767px) 300px, 300px\" \/><br \/>\n<span style=\"color: #e62a25;\">INFORME D&#8217;AUDITORIA DE COMPTES ANUALS<\/span><\/h3>\n<ul>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/aobauditores.com\/ca\/auditors-roac\/\">Auditors ROAC<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/aobauditores.com\/ca\/auditoria-comptes-anuals\/auditoria-comptes-obligatoria\/\">Auditoria de Cuentas Anuales Obligatoria<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/aobauditores.com\/ca\/auditoria-comptes-anuals\/auditoria-comptes-voluntaria\/\">Auditoria de Cuentas Anuales Voluntaria<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/aobauditores.com\/ca\/auditoria-comptes-anuals\/auditoria-comptes-consolidada\/\">Auditoria de Cuentas Anuales Consolidadas<\/a><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">A AOB auditors confeccionem molts informes d&#8217;auditoria de comptes anuals per empreses mitjanes, som auditors inscrits al ROAC, a l&#8217;ICAC, auditors nacionals &#8230;<\/span><\/p>\n<p><span style=\"color: #e62a25;\"><i class=\"icon-plus-circled\" style=\"\" aria-hidden=\"true\"><\/i><\/span><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/aobauditores.com\/ca\/auditoria-comptes-anuals\/\">Llegir m\u00e9s<\/a><\/span>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=&#8221;1\/3&#8243;][vc_column_text]<\/p>\n<h3><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-3931 size-medium\" src=\"https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/auditoria-fundaciones-y-asociaciones-300x162.jpg\" alt=\"Auditor\u00eda de Fundaciones y Asociaciones\" alt=\"AUDITORIA DE FUNDACIONS I ASOCIACIONS\" width=\"300\" height=\"162\" \/><br \/>\n<span style=\"color: #e62a25;\">AUDITORIA DE FUNDACIONS I ASOCIACIONS<\/span><\/h3>\n<ul>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/aobauditores.com\/ca\/auditoria-associacions\/auditoria-associacions-obligatoria\/\">Auditoria Asociacions<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/aobauditores.com\/ca\/auditoria-fundacions\/auditoria-fundacions-obligatoria\/\">Auditoria fundacions obligatoria.<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/aobauditores.com\/ca\/auditoria-fundacions\/auditoria-fundacions-voluntaria\/\">Auditoria fundacions voluntaria<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/aobauditores.com\/ca\/auditoria-cooperatives\/\">Auditoria Cooperatives<\/a><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">Despr\u00e9s de complir amb els requisits, algunes fundacions estan obligades a auditar-se, AOB auditors disposa d&#8217;un departament amb 5 auditors ROAC&#8230;<\/span><\/p>\n<p><span style=\"color: #e62a25;\"><i class=\"icon-plus-circled\" style=\"\" aria-hidden=\"true\"><\/i><\/span><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/aobauditores.com\/ca\/auditoria-fundacions-associacions\/\">Llegir m\u00e9s<\/a><\/span>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=&#8221;1\/3&#8243;][vc_column_text]<\/p>\n<h3><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-3930 size-medium\" src=\"https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/auditoria-de-subvenciones-300x162.jpg\" alt=\"Auditoria de Subvenciones\" alt=\"INFORME DE JUSTIFICACI\u00d3 DE SUBVENCIONS\" width=\"300\" height=\"162\" \/><br \/>\n<span style=\"color: #e62a25;\">INFORME DE JUSTIFICACI\u00d3 DE SUBVENCIONS<\/span><\/h3>\n<ul>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/aobauditores.com\/ca\/auditoria-subvencions\/auditoria-cdti\/\">Informe d&#8217;auditoria per a la justificaci\u00f3 d&#8217;ajudes CDTI..<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/aobauditores.com\/ca\/auditoria-subvencions\/auditoria-vii-programa-marco\/\">Informe d&#8217;auditoria per a la justificaci\u00f3 Programa FEDER &#8211; 7\u00e8 Programa Marco.<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/aobauditores.com\/ca\/auditoria-subvencions\/auditoria-controlador-primer-nivell\/\">Informe auditoria controlador de primer nivell.<\/a><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">Els nostres auditors tenen mes de 10 anys d&#8217;experi\u00e8ncia en la realitzaci\u00f3 d&#8217;informes d&#8217;auditoria de justificaci\u00f3 de subvencions i\/o ajuts que concedeixen els organismes p\u00fablics &#8230;<\/span><\/p>\n<p><span style=\"color: #e62a25;\"><i class=\"icon-plus-circled\" style=\"\" aria-hidden=\"true\"><\/i><\/span><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/aobauditores.com\/ca\/auditoria-subvencions\/\">Llegir m\u00e9s<\/a><\/span>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner gap=&#8221;30&#8243;][vc_column_inner width=&#8221;1\/3&#8243;][vc_column_text]<\/p>\n<h3><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-3928 size-medium\" src=\"https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/ampliacion-y-reduccion-capital-300x162.jpg\" alt=\"Ampliaci\u00f3n y Reducci\u00f3n de Capital\" alt=\"AMPLIACI\u00d3 I REDUCCI\u00d3 DE CAPITAL\" width=\"300\" height=\"162\" srcset=\"https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/ampliacion-y-reduccion-capital-300x162.jpg 300w, https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/ampliacion-y-reduccion-capital-260x141.jpg 260w, https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/ampliacion-y-reduccion-capital-50x27.jpg 50w, https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/ampliacion-y-reduccion-capital-139x75.jpg 139w, https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/ampliacion-y-reduccion-capital.jpg 453w\" sizes=\"auto, (max-width:767px) 300px, 300px\" \/><br \/>\n<span style=\"color: #e62a25;\">AMPLIACI\u00d3 I REDUCCI\u00d3 DE CAPITAL<\/span><\/h3>\n<ul>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/aobauditores.com\/ca\/auditoria-capital-social\/auditoria-ampliacio-capital-reserves\/\">Informe auditoria d&#8217;ampliaci\u00f3 de capital per reserves.<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/aobauditores.com\/ca\/auditoria-capital-social\/auditoria-ampliacio-capital-compensacio\/\">Informe auditoria d&#8217;ampliaci\u00f3 de capital per compensaci\u00f3 cr\u00e8dits.<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/aobauditores.com\/ca\/auditoria-capital-social\/auditoria-reduccio-capital\/\">Informe d&#8217;auditoria per a la reducci\u00f3 de capital.<\/a><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">Realitzem informes d&#8217;ampliaci\u00f3 o reducci\u00f3 de capital segons l&#8217;actual llei de societats de capital. Com auditors disposem d&#8217;un equip especialitzat en aquests informes &#8230;<\/span><\/p>\n<p><span style=\"color: #e62a25;\"><i class=\"icon-plus-circled\" style=\"\" aria-hidden=\"true\"><\/i><\/span><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/aobauditores.com\/ca\/auditoria-capital-social\/\">Llegir m\u00e9s<\/a><\/span>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=&#8221;1\/3&#8243;][vc_column_text]<\/p>\n<h3><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-3927 size-medium\" src=\"https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/informes-periciales-economicoss-300x162.jpg\" alt=\"Informes Periciales Ec\u00f3nomicos\" alt=\"INFORMES PERICIALS ECON\u00d2MICS\" width=\"300\" height=\"162\" srcset=\"https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/informes-periciales-economicoss-300x162.jpg 300w, https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/informes-periciales-economicoss-260x141.jpg 260w, https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/informes-periciales-economicoss-50x27.jpg 50w, https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/informes-periciales-economicoss-139x75.jpg 139w, https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/informes-periciales-economicoss.jpg 453w\" sizes=\"auto, (max-width:767px) 300px, 300px\" \/><br \/>\n<span style=\"color: #e62a25;\">INFORMES PERICIALS ECON\u00d2MICS<\/span><\/h3>\n<ul>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/aobauditores.com\/ca\/informe-pericial\/calcul-lucro-cesante\/\">Informes pericials per c\u00e0lcul lucre cessant.<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/aobauditores.com\/ca\/informe-pericial\/justificacio-acomiadaments\/\">Informes pericials econ\u00f2mics justificaci\u00f3 d&#8217;acomiadaments<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/aobauditores.com\/ca\/informe-pericial\/calcul-indemnitzacions\/\">Informes pericials per c\u00e0lcul indemnitzacions.<\/a><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">Comptem amb un equip del millors perits economistes especialitzats en la confecci\u00f3 d&#8217;informes pericials de car\u00e0cter econ\u00f2mic, per procediments d&#8217;investigaci\u00f3 financera &#8230;<\/span><\/p>\n<p><span style=\"color: #e62a25;\"><i class=\"icon-plus-circled\" style=\"\" aria-hidden=\"true\"><\/i><\/span><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/aobauditores.com\/ca\/informe-pericial\/\">Llegir m\u00e9s<\/a><\/span>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=&#8221;1\/3&#8243;][vc_column_text]<\/p>\n<h3><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-3932 size-medium\" src=\"https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/informe-auditoria-due-diligence-300x162.jpg\" alt=\"Auditor\u00eda Due Diligence\" alt=\"INFORME AUDITORIA DUE DILIGENCE\" width=\"300\" height=\"162\" \/><br \/>\n<span style=\"color: #e62a25;\">INFORME AUDITORIA <a href=\"https:\/\/aobauditores.com\/auditoria-due-diligence\/\">DUE DILIGENCE<\/a><\/span><\/h3>\n<ul>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#\">Auditoria de Compres Due Diligence<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#\">Auditoria Legal Due Diligence<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#\">Auditor Independent<\/a><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">La Due Diligence financera t\u00e9 com a objectiu determinar i avaluar la situaci\u00f3 econ\u00f2mica financera i patrimonial de l&#8217;entitat objecte de revisi\u00f3 en un proc\u00e9s de compravenda d&#8217;empreses&#8230;<\/span><\/p>\n<p><span style=\"color: #e62a25;\"><i class=\"icon-plus-circled\" style=\"\" aria-hidden=\"true\"><\/i><\/span><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#\">Leer m\u00e1s<\/a><\/span>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row_content&#8221; css=&#8221;.vc_custom_1544515755442{background-image: url(https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/06\/contactar-auditores.jpg?id=17) !important;}&#8221;][vc_column css=&#8221;.vc_custom_1528658518479{padding-top: 20px !important;padding-bottom: 10px !important;}&#8221;][vc_custom_heading text=&#8221;<strong>Empresa d&#8217;Auditoria | Auditors de Comptes<\/strong>&#8221; font_container=&#8221;tag:h2|font_size:30px|text_align:center|color:%23ffffff|line_height:30px&#8221; use_theme_fonts=&#8221;yes&#8221; css=&#8221;.vc_custom_1541688642205{padding-top: 10px !important;}&#8221;][vc_custom_heading text=&#8221;AOB Auditors es una firma independent d&#8217;auditoria de comptes de car\u00e0cter nacional amb m\u00e9s de 25 anys d&#8217;experi\u00e8ncia, amb 10 auditors de comptes al seu servei a les nostres oficines de Barcelona, auditors amb una visi\u00f3 internacional, i amb auditors especialitzats en la confecci\u00f3 de comptes per petites i mitjanes empreses. AOB Auditors nom\u00e9s fem informes d&#8217;auditoria, auditors al servei de les empreses.&#8221; font_container=&#8221;tag:h3|font_size:18px|text_align:center|color:%23ffffff&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_btn title=&#8221;Demani m\u00e9s informaci\u00f3&#8221; style=&#8221;flat&#8221; shape=&#8221;square&#8221; color=&#8221;white&#8221; size=&#8221;sm&#8221; align=&#8221;center&#8221; link=&#8221;url:http%3A%2F%2Faobauditores.com%2Fcat%2Fcontactar-nostres-auditors%2F|||&#8221;][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row_content&#8221; css=&#8221;.vc_custom_1541852895306{margin-bottom: 0px !important;padding-top: 30px !important;padding-right: 20px !important;padding-left: 20px !important;}&#8221;][vc_column][vc_custom_heading text=&#8221;AOB Auditors es membre de:&#8221; font_container=&#8221;tag:h2|text_align:left|color:%23000000&#8243; use_theme_fonts=&#8221;yes&#8221;][vc_separator color=&#8221;custom&#8221; align=&#8221;align_left&#8221; border_width=&#8221;2&#8243; el_width=&#8221;20&#8243; accent_color=&#8221;#e62a25&#8243; css=&#8221;.vc_custom_1544698317806{padding-bottom: 10px !important;}&#8221;][vc_row_inner][vc_column_inner width=&#8221;1\/6&#8243;][vc_single_image image=&#8221;54&#8243; img_size=&#8221;full&#8221;][\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;][vc_single_image image=&#8221;57&#8243; img_size=&#8221;full&#8221;][\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;][vc_single_image image=&#8221;53&#8243; img_size=&#8221;full&#8221;][\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;][vc_single_image image=&#8221;52&#8243; img_size=&#8221;full&#8221;][\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;][vc_single_image image=&#8221;55&#8243; img_size=&#8221;full&#8221;][\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;][vc_single_image image=&#8221;56&#8243; img_size=&#8221;full&#8221;][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row_content_no_spaces&#8221; css=&#8221;.vc_custom_1544515767363{padding-top: 20px !important;padding-bottom: 20px !important;background-image: url(https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/06\/empresa-auditoria.jpg?id=18) !important;}&#8221;][vc_column][vc_custom_heading text=&#8221;&#8220;AOB AUDITORES nom\u00e9s fem treballs d&#8217;auditoria.&#8220;&#8221; font_container=&#8221;tag:h3|font_size:25px|text_align:center|color:%23ffffff|line_height:25px&#8221; use_theme_fonts=&#8221;yes&#8221;][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row_content&#8221; gap=&#8221;30&#8243; css=&#8221;.vc_custom_1528659168711{padding-right: 20px !important;padding-left: 20px !important;}&#8221;][vc_column width=&#8221;1\/3&#8243;][vc_custom_heading text=&#8221;Auditors <strong>Especialitzats<\/strong>&#8221; font_container=&#8221;tag:h3|font_size:20px|text_align:left|color:%23000000&#8243; use_theme_fonts=&#8221;yes&#8221;][vc_separator color=&#8221;custom&#8221; align=&#8221;align_left&#8221; border_width=&#8221;2&#8243; el_width=&#8221;30&#8243; accent_color=&#8221;#e62a25&#8243;][vc_column_text]<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Com auditors independents, inscrits al ROAC, estem especialitzats en auditories de petites i mitjanes empreses de diversos sectors. Som una firma nacional amb auditors a tot Espanya i amb pres\u00e8ncia significativa Barcelona.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/3&#8243;][vc_custom_heading text=&#8221;Auditors amb <strong>Experiencia<\/strong>&#8221; font_container=&#8221;tag:h3|font_size:20px|text_align:left|color:%23000000&#8243; use_theme_fonts=&#8221;yes&#8221;][vc_separator color=&#8221;custom&#8221; align=&#8221;align_left&#8221; border_width=&#8221;2&#8243; el_width=&#8221;30&#8243; accent_color=&#8221;#e62a25&#8243;][vc_column_text]<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">AOB Auditors \u00e9s una firma composta per un equip d&#8217;auditors especialitzats, amb m\u00e9s de 6 anys d&#8217;experi\u00e8ncia que ens permet realitzar un proc\u00e9s de selecci\u00f3 de l&#8217;auditor m\u00e9s adequat i amb m\u00e9s experi\u00e8ncia en el treball a realitzar.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/3&#8243;][vc_custom_heading text=&#8221;Auditors amb <strong>Visi\u00f3 Internacional<\/strong>&#8221; font_container=&#8221;tag:h3|font_size:20px|text_align:left|color:%23000000&#8243; use_theme_fonts=&#8221;yes&#8221;][vc_separator color=&#8221;custom&#8221; align=&#8221;align_left&#8221; border_width=&#8221;2&#8243; el_width=&#8221;30&#8243; accent_color=&#8221;#e62a25&#8243;][vc_column_text]<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Conscients de l&#8217;import\u00e0ncia d&#8217;una bona expansi\u00f3 internacional, AOB Auditors disposa d&#8217;un gran departament internacional en col\u00b7laboraci\u00f3 amb ETL Internacional, amb de m\u00e9s de 700 despatxos a nivell europeu per satisfer les necessitats dels nostres clients.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row_content&#8221; css=&#8221;.vc_custom_1544515874786{padding-top: 10px !important;padding-bottom: 10px !important;background-image: url(https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/06\/noticias-auditoria.jpg?id=20) !important;}&#8221;][vc_column css=&#8221;.vc_custom_1528658518479{padding-top: 20px !important;padding-bottom: 10px !important;}&#8221;][vc_custom_heading text=&#8221;L&#8217;ACTUALITAT DE AOB&#8221; font_container=&#8221;tag:h2|font_size:30px|text_align:center|color:%23ffffff|line_height:30px&#8221; use_theme_fonts=&#8221;yes&#8221; css=&#8221;.vc_custom_1541688653253{padding-top: 10px !important;}&#8221;][vc_custom_heading text=&#8221;AOB Auditors \u00e9s una empresa din\u00e0mica, implicada en el sector, oferint confer\u00e8ncies i seminaris sobre auditoria. Estigui informat i segueix la nostre actualitat.&#8221; font_container=&#8221;tag:h3|font_size:18px|text_align:center|color:%23ffffff&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_btn title=&#8221;Demani m\u00e9s informaci\u00f3&#8221; style=&#8221;flat&#8221; shape=&#8221;square&#8221; color=&#8221;white&#8221; size=&#8221;sm&#8221; align=&#8221;center&#8221; link=&#8221;url:http%3A%2F%2Faobauditores.com%2Fcat%2Fcontactar-nostres-auditors%2F|||&#8221;][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row_content&#8221; css=&#8221;.vc_custom_1541852929734{padding-top: 30px !important;padding-right: 20px !important;padding-left: 20px !important;}&#8221;][vc_column width=&#8221;1\/4&#8243;][vc_custom_heading text=&#8221;<strong>BLOG D&#8217;AUDITORiA<\/strong>&#8221; font_container=&#8221;tag:h2|font_size:28px|text_align:left|color:%23000000&#8243; use_theme_fonts=&#8221;yes&#8221;][vc_separator color=&#8221;custom&#8221; align=&#8221;align_left&#8221; border_width=&#8221;2&#8243; el_width=&#8221;20&#8243; accent_color=&#8221;#e62a25&#8243;][vc_empty_space height=&#8221;5px&#8221;][vc_column_text]<\/p>\n<p style=\"text-align: left;\"><span style=\"color: #000000;\">Not\u00edcies sobre l&#8217;actualitat del m\u00f3n de l&#8217;auditoria, novetats en informes d&#8217;auditoria per a subvencions&#8230;<\/span><\/p>\n<p>[\/vc_column_text][vc_btn title=&#8221;VEURE BLOG&#8221; style=&#8221;custom&#8221; custom_background=&#8221;#e62a25&#8243; custom_text=&#8221;#ffffff&#8221; shape=&#8221;square&#8221; size=&#8221;sm&#8221; link=&#8221;url:%2Fblog%2F|||&#8221;][vc_empty_space height=&#8221;5px&#8221;][\/vc_column][vc_column width=&#8221;1\/4&#8243;][vc_custom_heading text=&#8221;<strong>TERMES D&#8217;AUDITORIA<\/strong>&#8221; font_container=&#8221;tag:h2|font_size:27px|text_align:left|color:%23000000|line_height:22px&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_separator color=&#8221;custom&#8221; align=&#8221;align_left&#8221; border_width=&#8221;2&#8243; el_width=&#8221;20&#8243; accent_color=&#8221;#e62a25&#8243; css=&#8221;.vc_custom_1528661019447{margin-bottom: 0px !important;}&#8221;][vc_empty_space height=&#8221;5px&#8221;][vc_column_text]<\/p>\n<p style=\"text-align: left;\"><span style=\"color: #000000;\">Resolem els seus dubtes sobre l&#8217;auditoria. Li donem respostes professionals a les prinicipals q\u00fcestions que els nostres clients ens plantegen.<\/span><\/p>\n<p>[\/vc_column_text][vc_btn title=&#8221;VEURE TERMES D&#8217;AUDITORIA&#8221; style=&#8221;custom&#8221; custom_background=&#8221;#e62a25&#8243; custom_text=&#8221;#ffffff&#8221; shape=&#8221;square&#8221; size=&#8221;sm&#8221; link=&#8221;url:%2F%3Fpage_id%3D3259|&#8221;][vc_empty_space height=&#8221;5px&#8221;][\/vc_column][vc_column width=&#8221;1\/4&#8243;][vc_custom_heading text=&#8221;<strong>CONTACTA AMB AOB AUDITORS<\/strong>&#8221; font_container=&#8221;tag:h2|font_size:27px|text_align:left|color:%23000000|line_height:30px&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_separator color=&#8221;custom&#8221; align=&#8221;align_left&#8221; border_width=&#8221;2&#8243; el_width=&#8221;20&#8243; accent_color=&#8221;#e62a25&#8243; css=&#8221;.vc_custom_1528661012901{margin-bottom: 0px !important;}&#8221;][vc_empty_space height=&#8221;5px&#8221;][vc_column_text]<\/p>\n<p style=\"text-align: left;\"><span style=\"color: #000000;\">Si necessites un informe d&#8217;auditoria o tens algun dubte no tardes m\u00e9s a contactar-nos.<\/span><\/p>\n<p>[\/vc_column_text][vc_btn title=&#8221;CONTACTAR&#8221; style=&#8221;custom&#8221; custom_background=&#8221;#e62a25&#8243; custom_text=&#8221;#ffffff&#8221; shape=&#8221;square&#8221; size=&#8221;sm&#8221; link=&#8221;url:https%3A%2F%2Faobauditores.com%2Fcat%2Fcontactar-nostres-auditors%2F|||&#8221;][vc_empty_space height=&#8221;5px&#8221;][\/vc_column][vc_column width=&#8221;1\/4&#8243;][vc_custom_heading text=&#8221;<strong>SEGUEIX-NOS EN XARXES SOCIALS<\/strong>&#8221; font_container=&#8221;tag:h2|font_size:27px|text_align:left|color:%23000000|line_height:30px&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_separator color=&#8221;custom&#8221; align=&#8221;align_left&#8221; border_width=&#8221;2&#8243; el_width=&#8221;20&#8243; accent_color=&#8221;#e62a25&#8243; css=&#8221;.vc_custom_1528661012901{margin-bottom: 0px !important;}&#8221;][vc_empty_space height=&#8221;5px&#8221;][vc_column_text]<\/p>\n<p style=\"text-align: left;\"><span style=\"color: #000000;\">Estem presents a les xarxes socials, donem respostes, enlla\u00e7os d&#8217;inter\u00e8s i material educatiu. Segueix-nos!<\/span><\/p>\n<p>[\/vc_column_text][vc_column_text]<a href=\"https:\/\/www.youtube.com\/channel\/UCpB71Rj_f2txbJDhf09_3dw\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-3594 size-full\" alt=\"Youtube AOB Auditores de Cuentas en Barcelona y Madrid\" src=\"https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/11\/youtube-aobauditores.png\" alt=\"Youtube AOB Auditores de Cuentas en Barcelona y Madrid\" width=\"45\" height=\"45\" srcset=\"https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/11\/youtube-aobauditores.png 64w, https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/11\/youtube-aobauditores-50x50.png 50w\" sizes=\"auto, (max-width:767px) 45px, 45px\" \/><\/a><a href=\"https:\/\/twitter.com\/aobauditores\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-3593 size-full\"  title=\"twitter-aobauditores Patrimoni Net Comptabilitat\"  src=\"https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/11\/twitter-aobauditores.png\"  alt=\"twitter-aobauditores Patrimoni Net Comptabilitat\"  width=\"45\" height=\"45\" srcset=\"https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/11\/twitter-aobauditores.png 64w, https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/11\/twitter-aobauditores-50x50.png 50w\" sizes=\"auto, (max-width:767px) 45px, 45px\" \/><\/a><a href=\"https:\/\/www.facebook.com\/aobauditores\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-3592 size-full\"  title=\"facebook-aobauditores Patrimoni Net Comptabilitat\"  src=\"https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/11\/facebook-aobauditores.png\"  alt=\"facebook-aobauditores Patrimoni Net Comptabilitat\"  width=\"45\" height=\"45\" srcset=\"https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/11\/facebook-aobauditores.png 64w, https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/11\/facebook-aobauditores-50x50.png 50w\" sizes=\"auto, (max-width:767px) 45px, 45px\" \/><\/a><a 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