{"id":3324,"date":"2023-10-30T13:42:41","date_gmt":"2023-10-30T12:42:41","guid":{"rendered":"https:\/\/abacformacio.com\/comptabilitat-avancada\/"},"modified":"2025-08-27T10:49:56","modified_gmt":"2025-08-27T08:49:56","slug":"comptabilitat-avancada","status":"publish","type":"post","link":"https:\/\/abacformacio.com\/es\/comptabilitat-avancada\/","title":{"rendered":"Comptabilitat avan\u00e7ada per entendre, decidir i cr\u00e9ixer"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[48],"tags":[],"class_list":["post-3324","post","type-post","status-publish","format-standard","hentry","category-fb-apc-es"],"acf":{"codi_de_referencia":"FBAPC-34","data_inici":null,"data_final":null,"objectius":"<ul>\r\n \t<li><span data-sheets-root=\"1\">Consolidar i aprofundir en els coneixements comptables fonamentals.\r\n<\/span><\/li>\r\n \t<li><span data-sheets-root=\"1\">Enfocar la comptabilitat com a eina clau d\u2019informaci\u00f3 per a la presa de decisions.\r\n<\/span><\/li>\r\n \t<li><span data-sheets-root=\"1\">Analitzar la relaci\u00f3 entre comptabilitat i fiscalitat i els seus efectes en els resultats de l\u2019empresa.\r\n<\/span><\/li>\r\n \t<li><span data-sheets-root=\"1\">Identificar les conseq\u00fc\u00e8ncies fiscals de les decisions comptables i establir estrat\u00e8gies per minimitzar riscos.\r\n<\/span><\/li>\r\n \t<li><span data-sheets-root=\"1\">Guanyar autonomia en l\u2019aplicaci\u00f3 pr\u00e0ctica de criteris comptables complexos.\r\n<\/span><\/li>\r\n \t<li><span data-sheets-root=\"1\">Saber interpretar i elaborar estats financers avan\u00e7ats per millorar la gesti\u00f3 empresarial.\r\n<\/span><\/li>\r\n \t<li><span data-sheets-root=\"1\">Aplicar coneixements a situacions reals a trav\u00e9s de casos pr\u00e0ctics i exercicis de resoluci\u00f3.\r\n<\/span><\/li>\r\n<\/ul>","continguts":"<span data-sheets-root=\"1\"><strong>1. Recordatori i actualitzaci\u00f3 de conceptes generals<\/strong>\r\n<\/span>\r\n<ul>\r\n \t<li><span data-sheets-root=\"1\">Conceptes generals de la comptabilitat.\r\n<\/span><\/li>\r\n \t<li><span data-sheets-root=\"1\">Revisi\u00f3 r\u00e0pida de la normativa comptable vigent.\r\n<\/span><\/li>\r\n<\/ul>\r\n&nbsp;\r\n\r\n<span data-sheets-root=\"1\"><strong>2. Immobilitzat material i intangible<\/strong>\r\n<\/span>\r\n<ul>\r\n \t<li><span data-sheets-root=\"1\">Valoraci\u00f3 inicial i posterior.\r\n<\/span><\/li>\r\n \t<li><span data-sheets-root=\"1\">Amortitzacions i deterioraments.\r\n<\/span><\/li>\r\n \t<li><span data-sheets-root=\"1\">Revaloritzacions i baixes d\u2019immobilitzat.\r\n<\/span><\/li>\r\n \t<li><span data-sheets-root=\"1\">Arrendaments financers i operatius.\r\n<\/span><\/li>\r\n<\/ul>\r\n&nbsp;\r\n\r\n<span data-sheets-root=\"1\"><strong>3. Provisions i deterioraments de valor<\/strong>\r\n<\/span>\r\n<ul>\r\n \t<li><span data-sheets-root=\"1\">Tipologies de provisions: legals, fiscals i comptables.\r\n<\/span><\/li>\r\n \t<li><span data-sheets-root=\"1\">Criteris de reconeixement i registre.\r\n<\/span><\/li>\r\n \t<li><span data-sheets-root=\"1\">Impacte en els resultats i en la fiscalitat.\r\n<\/span><\/li>\r\n<\/ul>\r\n&nbsp;\r\n\r\n<span data-sheets-root=\"1\"><strong>4. Operacions en moneda estrangera<\/strong>\r\n<\/span>\r\n<ul>\r\n \t<li><span data-sheets-root=\"1\">Registre inicial i ajustos per difer\u00e8ncies de canvi.\r\n<\/span><\/li>\r\n \t<li><span data-sheets-root=\"1\">Comptabilitzaci\u00f3 d\u2019operacions internacionals.\r\n<\/span><\/li>\r\n \t<li><span data-sheets-root=\"1\">Cobertures de risc de tipus de canvi.\r\n<\/span><\/li>\r\n<\/ul>\r\n&nbsp;\r\n\r\n<span data-sheets-root=\"1\"><strong>5. Impost de societats i fiscalitat aplicada<\/strong>\r\n<\/span>\r\n<ul>\r\n \t<li><span data-sheets-root=\"1\">Comptabilitzaci\u00f3 de l\u2019Impost de societats.\r\n<\/span><\/li>\r\n \t<li><span data-sheets-root=\"1\">Difer\u00e8ncies permanents i temporals.\r\n<\/span><\/li>\r\n \t<li><span data-sheets-root=\"1\">Actius i passius per impost diferit.\r\n<\/span><\/li>\r\n \t<li><span data-sheets-root=\"1\">Impacte de les decisions comptables en la c\u00e0rrega fiscal.\r\n<\/span><\/li>\r\n<\/ul>\r\n&nbsp;\r\n\r\n<span data-sheets-root=\"1\"><strong>6. Instruments financers i operacions especials<\/strong>\r\n<\/span>\r\n<ul>\r\n \t<li><span data-sheets-root=\"1\">Classificaci\u00f3 i valoraci\u00f3 d\u2019instruments financers.\r\n<\/span><\/li>\r\n \t<li><span data-sheets-root=\"1\">Inversions en empreses vinculades.\r\n<\/span><\/li>\r\n \t<li><span data-sheets-root=\"1\">Comptabilitzaci\u00f3 de pr\u00e9stecs, cr\u00e8dits i altres passius financers.\r\n<\/span><\/li>\r\n<\/ul>\r\n&nbsp;\r\n\r\n<span data-sheets-root=\"1\"><strong>7. Comptabilitat de grups i consolidaci\u00f3 b\u00e0sica<\/strong>\r\n<\/span>\r\n<ul>\r\n \t<li><span data-sheets-root=\"1\">Principis de consolidaci\u00f3.\r\n<\/span><\/li>\r\n \t<li><span data-sheets-root=\"1\">Eliminaci\u00f3 d\u2019operacions intragrup.\r\n<\/span><\/li>\r\n \t<li><span data-sheets-root=\"1\">Exercicis pr\u00e0ctics de consolidaci\u00f3 simple.\r\n<\/span><\/li>\r\n<\/ul>\r\n&nbsp;\r\n\r\n<span data-sheets-root=\"1\"><strong>8. Comptabilitat i an\u00e0lisi de la informaci\u00f3 financera<\/strong>\r\n<\/span>\r\n<ul>\r\n \t<li><span data-sheets-root=\"1\">Estats financers i mem\u00f2ria.\r\n<\/span><\/li>\r\n \t<li><span data-sheets-root=\"1\">Indicadors financers b\u00e0sics (solv\u00e8ncia, rendibilitat, liquiditat).\r\n<\/span><\/li>\r\n \t<li><span data-sheets-root=\"1\">\u00das de la informaci\u00f3 comptable per a la gesti\u00f3 estrat\u00e8gica.\r\n<\/span><\/li>\r\n<\/ul>\r\n&nbsp;\r\n\r\n<span data-sheets-root=\"1\"><strong>9. Casos pr\u00e0ctics i simulacions reals<\/strong>\r\n<\/span>\r\n<ul>\r\n \t<li><span data-sheets-root=\"1\">Exercicis pr\u00e0ctics de registre i an\u00e0lisi.\r\n<\/span><\/li>\r\n \t<li><span data-sheets-root=\"1\">Estudi de casos sobre l\u2019impacte fiscal de les decisions comptables.\r\n<\/span><\/li>\r\n \t<li><span data-sheets-root=\"1\">Preparaci\u00f3 i interpretaci\u00f3 d\u2019estats financers d\u2019una empresa.\r\n<\/span><\/li>\r\n<\/ul>","avaluacio_i_certificat":"Es lliurar\u00e0 un certificat d\u2019assist\u00e8ncia i aprofitament al final del curs, basat en la participaci\u00f3 i comprensi\u00f3 dels continguts impartits.","calendari":"A concretar","horari":"A concretar","hores_lectives":30,"preu":"","informacio_addicional":"","filtros_tematica":["Gesti\u00f3 empresarial"],"filtros_tipos_cursos":["Bonificat per a treballadors"],"filtros_data_inici":["A petici\u00f3 del client"]},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Comptabilitat avan\u00e7ada per entendre, decidir i cr\u00e9ixer - 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