Resolución No. 381.- Modificar el apartado octavo de la Resolución 235 dictada por la ministra de Finanzas y Precios, del 30 de septiembre de 2005
POR CUANTO: El Acuerdo 8301, del Consejo de Ministros, del 26 de enero de 2018, aprueba las funciones específicas de este Ministerio, entre ellas la de establecer la política de contabilidad y de costos para todos los sectores de la economía y el sistema de contabilidad gubernamental; dirigir y controlar su ejecución.
POR CUANTO: La Resolución 235, emitida por la ministra de Finanzas y Precios, del 30 de septiembre de 2005, aprueba el plazo máximo para la emisión de los estados financieros en el período intermedio y para el período contable anual en las entidades.
POR CUANTO: Se hace necesario actualizar la fecha de emisión de los estados financieros para el período intermedio y para el período contable anual, lo que conlleva a la modificación de la antes referida Resolución 235 de 2005.
POR TANTO: En el ejercicio de la atribución que me está conferida en el artículo 145, inciso d), de la Constitución de la República de Cuba,
RESUELVO
ÚNICO: Modificar el apartado octavo de la Resolución 235 dictada por la ministra de Finanzas y Precios, del 30 de septiembre de 2005, el que queda redactado como sigue:
“OCTAVO: Establecer la fecha de emisión de los estados financieros en los plazos siguientes:
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Para los estados financieros de períodos intermedios:
1.1. Cinco días naturales posteriores al cierre del período contable en las empresas, cooperativas agropecuarias y no agropecuarias, unidades presupuestadas de tratamiento especial, y unidades presupuestadas.
1.2. Diez días naturales posteriores al cierre del período contable en las organizaciones superiores de dirección empresarial y en los órganos y organismos de la Administración Central del Estado para la agregación y emitir la información necesaria para el seguimiento del Presupuesto del Estado y del Plan de la Economía.
1.3. Para los órganos locales del Poder Popular, los consejos de la Administración Municipal emiten los estados financieros consolidados de la...
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