Plan Único de Cuentas para Las Entidades Del Sector Solidario

 

XNFO ÐOLAC BI AYIORFQ XFTF NFQ IORLBFBIQ BIN QIARCT QCNLBFTLC

LORTCBYAALÑO

Qi bisfrrcnnf foænlsls bin pnfo ðolac bi auiotfs pfrf iotlbfbis bin siatcr scnlbfrlc io Acncedlf, dfsfbc io nf „riscnualño 6969 bi 4886― y nf „alraunfr ixtirof 882 bin 4= bi fkcstc bi 488=―, scdri nf lojcrefalño qui riprisiotfo nfs auiotfs lokriscs, kfstcs, acstcs bi viotfs, acstcs bi prcbuaalño c bi cpirfalño y nfs auiotfs bi crbio, sikðo su añ añblkc blkc oue oueìrlac ìrlac y su biocel biocelofalño, ofalño, oiaisfr oiaisfrlfs lfs pfrf riklst riklstrfr  rfr  ncs miamcs iacoñelacs bi nfs ieprisfs scnlbfrlfs.

 

ACORIOLBC ³Auænis sco nfs ocrefs fpnlafdnis fn pnfo ðolac bi auiotfs3 

nfs auiotfs y su istruaturf sco cdnlkftcrlfs io nf acotfdlnlbfb oc pcbræo utlnlzfrsi anfsis, krupcs, auiotfs c sudauiotfs bljiriotis f nfs privlstfs io nf prisioti riscnualño.

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tcbfs nfs anfsis, krupcs, auiotfs y sudauiotfs si lbiotljlafræo aco uo añblkc oueìrlac, pfrf nc aufn bidiræo utlnlzfrsi bi efoirf cdnlkftcrlf ncs añblkcs acotiolbcs bi nf „riscnualño 6969 bi 4886―.

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nfs nfs auio auiotf tfss y suda sudaui uiot otfs fs qu qui i acrr acrris ispc pcob obfo fo f ru rudr drcs cs lbio lbiotltljljlaf afbc bcss ðolafeioti pcr in añblkc, pcbræo sir utlnlzfbfs y biocelofbfs pcr nf iotlbfb, biotrc bin rfokc istfdnialbc, bipiobliobc bi sus oiaislbfbis bi lojcrefalño, pirc acosirvfobc nf elsef istruaturf bi isti pnfo.

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nfs bisarlpalcois y bloæelafs siræo bi usc cdnlkftcrlc y tcbcs ncs riklstrcs acotfdnis bidiræo ijiatufrsi bi acojcrelbfb aco nc istfdnialbc io innfs.

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ncs nldrcs nldrcs cjlalfn cjlalfnis is cdn cdnlkf lkftcr tcrlcs lcs bi acotfdl acotfdlnlb nlbfb fb bidlbf bidlbfeio eioti ti riklstr riklstrfbc fbcss bidiræo nnivfrsi fpnlafobc ncs añblkcs oueìrlacs y nfs biocelofalcois bin aftænckc bi auiotfs acotiolbfs io in pnfo ðolac bi auiotfs.

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fblalcofneioti f nfs sudauiotfs loblafbfs io in aftænckc siöfnfbc, si pcbræo utlnlzfr nfs fuxlnlfris acepnieiotfrlfs qui si riqulirfo bi fauirbc aco aco nfs nfs oi oiai aisl slbf bfbi biss bi nf io iotltlbf bfb, b, pfrf pfrf nc aufn aufn df dfst stfr fræ æ aco aco qu qui i si loacrpcrio f pfrtlr bin sìptlec båkltc.

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tcbf prisiotfalño bi istfbcs jlofoalircs dæslacs f ncs fbelolstrfbcris, fscal fscalfb fbcs cs,, f nf su supir pirlo loti tiobi obioal oalf f bi nf iacoc iacoceå eåf f scn scnlb lbfr frlf lf y bieæ bieæss iotlbf iot lbfbis bis bin istfbc istfbc,, fså acec acec ncs bi pud pudnla nlafal falño, ño, bidi bidiræ ræ iji ijiatu atufrsi frsi utlnlzfobc in crbio y nfs biocelofalcois bisarltfs io in aftænckc, loblafobc

 

ncs añblkcs oueìrlacs io in iviotc qui istcs ni sifo scnlaltfbcs f nf rispiatlvf iotlbfb. 

in pnfo ðolac bi auiotfs acotiolbc io nf prisioti riscnualño si fpnlafræ pfrf tcbfs nfs iotlbf iotlbfbis bis vlklnfbfs pcr nf supirlotiob supirlotiobioalf ioalf bi nf iacoceåf scnlbfrlf, f pfrtlr bin 6° bi ioirc bin föc 4884, loanuyiobc su riklstrc c aceprcdfoti acotfdni f olvin bi sudauiotf (sils båkltcs).

³Auæ ³A uæni nis s sc sco o nc ncs s prlo prloal alpl plcs cs acot acotfd fdni nis, s, qu qui i si fp fpnl nlaf afræ ræo o io in si siat atcr  cr  Qcnlbfrlc3 

Nfs lostruaalcois lepfrtlbfs io afbf uof bi nfs auiotfs io qui si mf istruaturfbc nf afrtirf bi arìbltcs, aufobc si prisioti uof acotlokioalf bi pìrblbf pìrbl bf prcdfdn prcdfdni, i, lobipio lobipiobliot bliotieioti ieioti bi ncs jfatc jfatcris ris cd`it cd`itlvcs lvcs siöfn siöfnfbcs fbcs pfrf in ijiatc io in pnfo ðolac bi auiotfs, siræ oiaisfrlc acostltulr nf prcvlslño pcr pfrti bi nf rispiatlvf iotlbfb, slo pir`ulalc bi nf jfauntfb qui tlioi nf supirlotiobioalf bi iacoceåf scnlbfrlf pfrf crbiofr prcvlslcois, privlf ivfnufalño bi uo fatlvc bitirelofbc.

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trftæobcsi bi auiotfs bi crbio jlbualfrlfs (siatcr jlofoalirc y bin siatcr  dursætln) istfs bidio utlnlzfrsi pfrf riklstrfr, aufotljlafr y rivinfr io jcref sipfrfbf bi nf iotlbfb, ncs oikcalcs jlbualfrlcs y bi fbelolstrfalño f innf ioaf io afrkf rkfbcs bcs,, cdsir cdsirvf vfobc obc nc ncss pr prlo loal alpl plcs cs bi ac acot otfd fdlnlnlb lbfb fb kioi kioirfn rfnei eiot oti i faiptfbcs y nc blspuistc io ocrefs ispialfnis.

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fn jlofnlzfr afbf pirlcbc c afbf eis, sikðo in afsc, pfrf riacocair in ijiatc ijiat c bi nf lojnfalño, lojnfalño, i bidio f`ustfr f`ustfr nfs auiotf auiotfss bi crbio oc ecoitfrlfs, riklstrfobc in elsec vfncr acec uo efycr vfncr bi nf auiotf bi crbio rispiatlvf, acotrf nf auiotf bi crbio, pcr in acotrfrlc, aco in æolec bi acosirvfr nf uoljcrelbfb.

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f eiblbf qui vfyfo caurrliobc ncs miamcs si bidio riklstrfr7 bi lkufn efoi ef oirf rf suai suaibi bi aufo aufobc bc uo ivio iviotc tc bi bi`i `i bi ixls ixlstltlrr c si ixtl ixtlok okui ui,, bi loeiblftc bidi rivirtlrsi nf auiotf bi crbio.

 

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f eiblbf qui vfyfo caurrliobc ncs miamcs si bidio riklstrfr7 bi lkufn efoi ef oirf rf suai suaibi bi aufo aufobc bc uo ivio iviotc tc bi bi`i `i bi ixls ixlstltlrr c si ixtl ixtlok okui ui,, bi loeiblftc bidi rivirtlrsi nf auiotf bi crbio.

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nfs auiotfs bi crbio bidio sir `ustljlafbfs, aufotljlafdnis y virljlafdnis pireltliobc qui si riklstrio pcr in ecotc iviotufn bin biriamc c bi nf cdnlkfalño. istfs auiotfs sco euy lepcrtfotis, tcbf viz qui slrvio pfrf rivinfrr miamcs y bi acotrcn lotiroc f nfs auiotfs bin dfnfoai, bi scpcrti y rivinf ivlbioalfs pfrf fnkuofs octfs f ncs istfbcs jlofoalircs aufobc fså nc feirltio.

³Añec istæ acojcrefbc in Xnfo Ðolac bi Auiotfs, bin Qiatcr Qcnlbfrlc3 Istæ Is tæ aco acojc jcre refb fbc c pcr nf nfss au auio iotf tfss qu qui i ri ripr prisi isiot otfo fo nc ncss dlioi dliois, s, bi biri riamc amcss y pirtioioalfs, tfokldnis i lotfokldnis bi prcplibfb bi nf iotlbfb scnlbfrlf, f ncs aufnis si nis mf fslkofbc uo vfncr pfrf aufotljlafr nc qui pcsii nf iotlbfb pfrf bisfrrcnnfr sus fatlvlbfbis. Ncs rudrcs qui lotikrfo istf anfsi tiobræo sliepri sfnbc bìdltc, aco ixaipalño bi nfs auiotfs bi vfnufalño (prcvlslño, biprialfalño, fkctfeliotc y fecrtlzfalño), qui siræo bibualbfs c fslkofbfs f ncs acrrispcobliotis krupcs bi auiotfs. Xfrf ijiatcs bi f`ustis, si fpnlafræ in prcaibleliotc bi f`usti eiosufn bi nf acotfdlnlbfb, bi fauirbc aco ncs åoblais c jfatcris, acec is in afsc pfrf nfs cpirfalcois io ecoibf ixtrfo`irf, in pfatc bi f`usti c nf Y.Z.T. Ncs vfncris riklstrfbcs io nf auiotf 6