Belgium: 年终结帐:欧洲会计师的必做清单

Last Updated: 11 February 2019
Article by Emine Constantin

由于年终结账需要整合集团和本地公司的报表,过程复杂。不过,遵循这指南,您就可以省下不少功夫。

即将面临年终结帐活动,企业是时候想想欧洲集团和本地会计紧接而来的申报需求。跟着以下的关键检查清单行事,将有助于您的会计团队调整流程,并在这紧张的季度减低某些复杂性。

1. 检视申报截止日期

这是公司必须进行的第一个基本检查。大多数情况下,集团申报的截止日期都是非常紧凑的,而且比准备本地财务报表的截止日期相对紧张。以 德国为例,该国的财务复杂程度排名世界第21,当地财务报表必须在下一年的12月31日准备好呈交。而比利时的截止日期更早,2018年财务报表的截止日期为2019年的6月30日。个别国家一般上会预留更多时间让会计师准备和结算帐目,但集团申报的截止日期基本上会更紧凑。而两者不同的截止日期,会对年终结帐日历、资产负债表日后事项、以及如何反映在财务报表上产生影响。因此,在展开何结帐程序之前,企业必须花时间去检查所有相关的申报截止日期。

2. 检查法定审计和整合需求

从集团和本地申报角度去看法定审计,您会发现几个主要区别。在大部分的欧洲国家,如果营业额、资产或员工人数超出某个门槛,法定审计是必须的。除了法定审计外,企业也需要时刻留意合并的需求,因为这会涉及到更多营业额、资产和员工人数的门槛。这些门槛因不同的国家而异,公司必须确保自己遵守每个营运所在地的门槛。

3. 留意申报要求及格式的变化

在欧洲,国际财务报告准则(IFRS)和本地公认会计准则(GAAP)的应用方式有几处不同。 荷兰 意大利 葡萄牙是不需要报备现金流量表的。至于德国和法国,则需要合并会计报表;在资本市场上市的企业,其财务报表也必须遵循IFRS格式。部分国家要求,中小企业的全面收益表和损益表必须符合IFRS标准,而一些国家则不需要企业准备全面收益表。另外,全面收益表是不需要于法国、德国、 挪威、葡萄牙和 波兰申报的。

同时,您也要记得,各国会经常检讨和修订法律。您必须提醒自己定期了解,会计报表、格式和申报步骤是否与上个结帐年度不同?而这又将如何影响您集团的申报。

4. 了解会计处理和政策的不同之处

这足以列出一系列重点。企业必须仔细考虑以下的事项,确保收集足够的资料,根据当地的条例选择出正确的会计处理方式。

  • 检查估算方法(集团与本地):本地和集团层面的处理方式不同,如退休金预测、花红预测和累积假期等。
  • 检视拨备和突发事件:即使在没有债务的情况下,荷兰政府也允许企业进行拨备。同时,德国和意大利则为所有风险进行拨备,超出其他国家和IFRS的要求。
  • 进行调整的原因:在德国,只有符合严谨的条件,才能调整资产负债表的日期。而企业也被强制要求遵守这些与资产负债表日期相关的条例。但是,如果一些可预知风险和亏损是在资产负债表结帐日和财务报表准备日之间发生,资产负债表的结帐日可以因此进行调整。另一方面,在荷兰,净利贡献常常会引致调整的情况发生,年终之后的派息建议也属于流动负债。
  • 重估检查:部分国家,如荷兰、罗马尼亚、葡萄牙和波兰提供重估检查。任何已经进行重新估值的企业账面上都会有显著的变化。

5. 与合法的伙伴合作

这是一个常常被忽略的环节,若您忽视了这一环,不仅会导致财务报表申报出现延误,严重的话还可能会面临罚款。您可以将年终的 企业秘书需求记录在结帐日历中,并确保与其它相关因素一起进行考虑。

欧洲的年终结账期一直给不少公司带来许多压力,但如果您有远见及具备良好的计划,就能顺利地完成年终结账。

与我们联系

TMF Group在欧洲的会计与税务合规专家针对个别国家的需求和会计政策,具备深入的了解。我们可以协助您的公司,将这些差异整合到财务结账的过程中。

想要获取更多的资讯?欢迎 了解我们的会计服务,即刻 与我们联系

想知道欧洲国家在会计与税务复杂度的世界排名?

请下载 2018年财务复杂度指数,了解更多详情。

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