Cancellation and supply of accounting entries from previous years as of 1/1/2024
Know the criteria to apply from January 1, 2024 in relation to the cancellation and supply of accounting entries from previous years
Accounting adjustments corresponding to accounting periods prior to 2023
General rule:
The accounting entries corresponding to movements dated from a year prior to 2 years, in the event that they determine any adjustment in the accounting inventories, will be provided and accounted for in the current year.
In these entries, the date of movement will be indicated as the date corresponding to the moment in which the need for the adjustment has been verified.
To do this, two new types of movements are created:
- Positive adjustments for movements from previous exercises
- Negative adjustments due to movements in previous years
Special rule:
However, the Intervention Service, upon written request from the interested party, may authorize the cancellation of accounting entries and their replacement with the appropriate entries, as well as the supply of new entries with accounting allocation to the year corresponding to the date on which they were made. carried out the movement, operation or process that is the object of the entry.