{"id":726,"date":"2019-10-21T21:00:43","date_gmt":"2019-10-21T19:00:43","guid":{"rendered":"https:\/\/gicaudit.com\/?p=726"},"modified":"2019-10-21T21:25:02","modified_gmt":"2019-10-21T19:25:02","slug":"consideracions-tancament-comptable-exercici-2","status":"publish","type":"post","link":"https:\/\/gicaudit.com\/ca\/consideracions-tancament-comptable-exercici-2\/","title":{"rendered":"Consideracions per al tancament comptable de l’exercici econ\u00f2mic (I)"},"content":{"rendered":"

[vc_row css=”.vc_custom_1545930951061{padding-top: 50px !important;}”][vc_column][vc_column_text]<\/p>\n

Consideracions per al tancament comptable de l’exercici econ\u00f2mic (I) de (III).<\/span><\/h2>\n

[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=”1\/2″][vc_column_text]Amb l’objecte de preveure el tancament comptable i fiscal, mostrarem mitjan\u00e7ant tres entrades en el nostre blog<\/strong>, aquells aspectes m\u00e9s importants que cal tenir en compte.<\/span><\/p>\n

En primer lloc, i per a aquelles societats que el seu exercici econ\u00f2mic coincideix amb l’any natural, s’han de con\u00e8ixer de forma molt clara les dates per complir amb les obligacions mercantils.<\/span><\/p>\n

DATES CLAU<\/span><\/strong><\/h4>\n

31 de desembre<\/strong><\/span> \u2013 Tancament comptable.<\/span><\/p>\n

31 de mar\u00e7<\/strong><\/span> \u2013 Data m\u00e0xima per a la formulaci\u00f3 dels Comptes Anuals per part de l’\u00f2rgan d’administraci\u00f3.<\/span><\/p>\n

30 d\u2019abril<\/strong><\/span> \u2013 Data m\u00e0xima per a la legalitzaci\u00f3 dels Llibres comptables.<\/span><\/p>\n

30 de juny<\/strong><\/span> \u2013 Data m\u00e0xima per a la celebraci\u00f3 de la Junta General de Socis \/ Accionistes, en la qual s’han de sotmetre a aprovaci\u00f3 els Comptes Anuals.<\/span><\/p>\n

25 de juliol<\/strong><\/span> \u2013 Data m\u00e0xima per a la presentaci\u00f3 de l’Impost sobre Societats.<\/span><\/p>\n

30 de julio<\/span>l<\/span><\/strong> \u2013 Data m\u00e0xima per dipositar els Comptes Anuals en el Registre Mercantil (30 dies despr\u00e9s de la celebraci\u00f3 de la Junta).<\/span><\/p>\n

[\/vc_column_text][\/vc_column][vc_column width=”1\/2″][vc_gallery interval=”3″ images=”591″ img_size=”full”][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]En segon lloc, enumerem de forma gen\u00e8rica aquells grups comptables que, un cop registrades les transaccions recurrents en la comptabilitat, s’han de tenir en compte per tancar correctament la mateixa.<\/span><\/p>\n

1) Tresoreria<\/strong><\/span><\/h4>\n

Cal comprovar que el saldo comptable en cadascun dels diferents comptes comptables que engloben la tresoreria de la societat (grup 572) coincideixi amb el saldo que l’entitat financera corresponent mostra en el seu extracte bancari.<\/span><\/p>\n

En cas d’haver-hi difer\u00e8ncies, s\u2019han de conciliar i, si s\u2019escau, procedir a la seva regularitzaci\u00f3 en la comptabilitat.<\/span><\/p>\n

2) Caixa<\/span><\/strong><\/h4>\n

L’import existent a la caixa (f\u00edsica) de la societat ha de coincidir amb el registrat a efectes comptables en el grup 570.<\/span><\/p>\n

En el cas que aix\u00f2 no sigui aix\u00ed, normalment vindr\u00e0 motivat pel fet que s’han efectuat pagaments per caixa, o rebut cobraments, que no han estat registrats comptablement.<\/span><\/p>\n

3) Pr\u00e9stecs bancaris<\/span><\/strong><\/h4>\n

S’ha d’obtenir de l’entitat financera l’\u00faltim rebut liquidat de cada pr\u00e9stec i \/ o del contracte d’arrendament financer (l\u00edsing). Seguidament s’ha de verificar que l’import de capital pendent coincideix amb el registrat en la comptabilitat, totalitzant el curt (grup 52) i llarg termini (grup 17). A tenir en compte que, en cada pagament de quota, normalment s’amortitza capital i es meriten interessos. Aix\u00f2 implica que s\u2019ha de registrar de forma diferent, a saber, el primer amb c\u00e0rrec als comptes del grup 52, i els interessos contra resultat del exercici (grup 66).<\/span><\/p>\n

4) Administracions P\u00fabliques<\/span><\/strong><\/h4>\n
IRPF<\/strong><\/span><\/h5>\n

Un cop meritades les corresponents quotes derivades de retencions a empleats i \/ o professionals, els imports a liquidar a l’Ag\u00e8ncia Tribut\u00e0ria en el mes de gener de l’any immediatament posterior, i generats en l’\u00faltim mes de l’exercici (o trimestre), hauran de coincidir amb els registrats en la comptabilitat (grup 4751).<\/span><\/p>\n

IVA<\/strong><\/span><\/h5>\n

A l\u2019Igual que en el cas anterior, un cop registrades les factures emeses i rebudes del mes de desembre (o del quart trimestre), s\u2019haur\u00e0 d’efectuar el corresponent assentament de regularitzaci\u00f3 amb c\u00e0rrec o abonament al compte d’IVA a retornar (grup 4700) o d’IVA a pagar (4750). Un cop fet aquest apunt, hauran de quedar a zero els diferents comptes d’IVA utilitzats en el registre de les factures (472xx i 477xx).<\/span><\/p>\n

Impost sobre Societats<\/strong><\/span><\/h5>\n

En general, l’\u00faltim apunt comptable de l’exercici ha de ser el derivat del c\u00e0lcul de l’Impost sobre societats. En aquest s\u2019hi haur\u00e0 de reflectir la despesa meritada per l’esmentat impost, aix\u00ed com l’import a liquidar \/ retornar, en funci\u00f3 dels possibles pagaments fraccionats i \/ o retencions existents (grup 473), difer\u00e8ncies permanents, difer\u00e8ncies temporals, …<\/span><\/p>\n

Seguretat Social<\/strong><\/span><\/h5>\n

Pel que fa al saldo que ha d’estar registrat al tancament de l’exercici en el grup 476, \u00e9s aquell que, havent-se meritat en les n\u00f2mines del mes de desembre, sigui pagador a finals de gener de l’exercici immediatament seg\u00fcent. \u00c9s important assenyalar que:<\/span><\/p>\n

i. El passiu no s\u2019ha de registrar en el moment del pagament, sin\u00f3 en el moment de comptabilitzar les n\u00f2mines de l’\u00faltim mes de l’exercici (31 desembre).<\/span><\/p>\n

ii. En ocasions sorgeixen petites difer\u00e8ncies entre el passiu registrat a la comptabilitat i l’import que realment carrega en compte la Tresoreria General de la Seguretat Social. Aquestes difer\u00e8ncies s\u2019hauran de sanejar peri\u00f2dicament amb c\u00e0rrec o abonament al grup 642.<\/span><\/p>\n

iii. En el cas que hi hagi quotes per aut\u00f2noms, es recomana utilitzar un altre compte del grup 476, a l’efecte de distingir entre els dos r\u00e8gims (general i especial de treballadors aut\u00f2noms).<\/span><\/p>\n

(Seguir\u00e0…)<\/span><\/p>\n

 <\/p>\n

[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

[vc_row css=”.vc_custom_1545930951061{padding-top: 50px !important;}”][vc_column][vc_column_text] Consideracions per al tancament comptable de l’exercici econ\u00f2mic (I) de (III). [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=”1\/2″][vc_column_text]Amb l’objecte de preveure el tancament comptable i fiscal, mostrarem [\u2026]<\/span><\/p>\n","protected":false},"author":3,"featured_media":591,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[11],"tags":[19],"class_list":["post-726","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sense-categoria","tag-ambito-nacional-ca"],"yoast_head":"\nConsideracions per al tancament comptable de l'exercici econ\u00f2mic (I) - GICAUDIT CONSULTING SLP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/gicaudit.com\/ca\/consideracions-tancament-comptable-exercici-2\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Consideracions per al tancament comptable de l'exercici econ\u00f2mic (I) - GICAUDIT CONSULTING SLP\" \/>\n<meta property=\"og:description\" content=\"[vc_row css=”.vc_custom_1545930951061{padding-top: 50px !important;}”][vc_column][vc_column_text] Consideracions per al tancament comptable de l’exercici econ\u00f2mic (I) de (III). [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=”1\/2″][vc_column_text]Amb l’objecte de preveure el tancament comptable i fiscal, mostrarem [\u2026]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/gicaudit.com\/ca\/consideracions-tancament-comptable-exercici-2\/\" \/>\n<meta property=\"og:site_name\" content=\"GICAUDIT CONSULTING SLP\" \/>\n<meta property=\"article:published_time\" content=\"2019-10-21T19:00:43+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-10-21T19:25:02+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/gicaudit.com\/wp-content\/uploads\/2019\/09\/clock-round-time-2182727.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1280\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Albert Gr\u00e8bol\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"Albert Gr\u00e8bol\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/gicaudit.com\/ca\/consideracions-tancament-comptable-exercici-2\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/gicaudit.com\/ca\/consideracions-tancament-comptable-exercici-2\/\"},\"author\":{\"name\":\"Albert Gr\u00e8bol\",\"@id\":\"https:\/\/gicaudit.com\/#\/schema\/person\/64ab00030250aad0ddaf2f757cb90fbb\"},\"headline\":\"Consideracions per al tancament comptable de l’exercici econ\u00f2mic (I)\",\"datePublished\":\"2019-10-21T19:00:43+00:00\",\"dateModified\":\"2019-10-21T19:25:02+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/gicaudit.com\/ca\/consideracions-tancament-comptable-exercici-2\/\"},\"wordCount\":857,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/gicaudit.com\/#organization\"},\"image\":{\"@id\":\"https:\/\/gicaudit.com\/ca\/consideracions-tancament-comptable-exercici-2\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/gicaudit.com\/wp-content\/uploads\/2019\/09\/clock-round-time-2182727.jpg\",\"keywords\":[\"\u00c1mbito nacional\"],\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/gicaudit.com\/ca\/consideracions-tancament-comptable-exercici-2\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/gicaudit.com\/ca\/consideracions-tancament-comptable-exercici-2\/\",\"url\":\"https:\/\/gicaudit.com\/ca\/consideracions-tancament-comptable-exercici-2\/\",\"name\":\"Consideracions per al tancament comptable de l'exercici econ\u00f2mic (I) - GICAUDIT CONSULTING SLP\",\"isPartOf\":{\"@id\":\"https:\/\/gicaudit.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/gicaudit.com\/ca\/consideracions-tancament-comptable-exercici-2\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/gicaudit.com\/ca\/consideracions-tancament-comptable-exercici-2\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/gicaudit.com\/wp-content\/uploads\/2019\/09\/clock-round-time-2182727.jpg\",\"datePublished\":\"2019-10-21T19:00:43+00:00\",\"dateModified\":\"2019-10-21T19:25:02+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/gicaudit.com\/ca\/consideracions-tancament-comptable-exercici-2\/#breadcrumb\"},\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/gicaudit.com\/ca\/consideracions-tancament-comptable-exercici-2\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\/\/gicaudit.com\/ca\/consideracions-tancament-comptable-exercici-2\/#primaryimage\",\"url\":\"https:\/\/gicaudit.com\/wp-content\/uploads\/2019\/09\/clock-round-time-2182727.jpg\",\"contentUrl\":\"https:\/\/gicaudit.com\/wp-content\/uploads\/2019\/09\/clock-round-time-2182727.jpg\",\"width\":1920,\"height\":1280},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/gicaudit.com\/ca\/consideracions-tancament-comptable-exercici-2\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/gicaudit.com\/ca\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Consideracions per al tancament comptable de l’exercici econ\u00f2mic (I)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/gicaudit.com\/#website\",\"url\":\"https:\/\/gicaudit.com\/\",\"name\":\"GICAUDIT CONSULTING SLP\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/gicaudit.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/gicaudit.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ca\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/gicaudit.com\/#organization\",\"name\":\"Gicaudit Gr\u00e8bol i Collet Auditors\",\"url\":\"https:\/\/gicaudit.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\/\/gicaudit.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/gicaudit.com\/wp-content\/uploads\/2018\/12\/Gicaudit-Grebol-i-Collet-auditors-Logo-300.png\",\"contentUrl\":\"https:\/\/gicaudit.com\/wp-content\/uploads\/2018\/12\/Gicaudit-Grebol-i-Collet-auditors-Logo-300.png\",\"width\":300,\"height\":273,\"caption\":\"Gicaudit Gr\u00e8bol i Collet Auditors\"},\"image\":{\"@id\":\"https:\/\/gicaudit.com\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/gicaudit.com\/#\/schema\/person\/64ab00030250aad0ddaf2f757cb90fbb\",\"name\":\"Albert Gr\u00e8bol\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\/\/gicaudit.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/dfe31c070ff8b3c6e088d447c31be6cb67242feebb9aee3d45515687c5639cc4?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/dfe31c070ff8b3c6e088d447c31be6cb67242feebb9aee3d45515687c5639cc4?s=96&d=mm&r=g\",\"caption\":\"Albert Gr\u00e8bol\"},\"sameAs\":[\"https:\/\/www.gicaudit.com\"],\"url\":\"https:\/\/gicaudit.com\/ca\/author\/albert\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Consideracions per al tancament comptable de l'exercici econ\u00f2mic (I) - GICAUDIT CONSULTING SLP","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/gicaudit.com\/ca\/consideracions-tancament-comptable-exercici-2\/","og_locale":"ca_ES","og_type":"article","og_title":"Consideracions per al tancament comptable de l'exercici econ\u00f2mic (I) - GICAUDIT CONSULTING SLP","og_description":"[vc_row css=”.vc_custom_1545930951061{padding-top: 50px !important;}”][vc_column][vc_column_text] Consideracions per al tancament comptable de l’exercici econ\u00f2mic (I) de (III). [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=”1\/2″][vc_column_text]Amb l’objecte de preveure el tancament comptable i fiscal, mostrarem [\u2026]","og_url":"https:\/\/gicaudit.com\/ca\/consideracions-tancament-comptable-exercici-2\/","og_site_name":"GICAUDIT CONSULTING SLP","article_published_time":"2019-10-21T19:00:43+00:00","article_modified_time":"2019-10-21T19:25:02+00:00","og_image":[{"width":1920,"height":1280,"url":"https:\/\/gicaudit.com\/wp-content\/uploads\/2019\/09\/clock-round-time-2182727.jpg","type":"image\/jpeg"}],"author":"Albert Gr\u00e8bol","twitter_card":"summary_large_image","twitter_misc":{"Escrit per":"Albert Gr\u00e8bol","Temps estimat de lectura":"4 minuts"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/gicaudit.com\/ca\/consideracions-tancament-comptable-exercici-2\/#article","isPartOf":{"@id":"https:\/\/gicaudit.com\/ca\/consideracions-tancament-comptable-exercici-2\/"},"author":{"name":"Albert Gr\u00e8bol","@id":"https:\/\/gicaudit.com\/#\/schema\/person\/64ab00030250aad0ddaf2f757cb90fbb"},"headline":"Consideracions per al tancament comptable de l’exercici econ\u00f2mic (I)","datePublished":"2019-10-21T19:00:43+00:00","dateModified":"2019-10-21T19:25:02+00:00","mainEntityOfPage":{"@id":"https:\/\/gicaudit.com\/ca\/consideracions-tancament-comptable-exercici-2\/"},"wordCount":857,"commentCount":0,"publisher":{"@id":"https:\/\/gicaudit.com\/#organization"},"image":{"@id":"https:\/\/gicaudit.com\/ca\/consideracions-tancament-comptable-exercici-2\/#primaryimage"},"thumbnailUrl":"https:\/\/gicaudit.com\/wp-content\/uploads\/2019\/09\/clock-round-time-2182727.jpg","keywords":["\u00c1mbito nacional"],"inLanguage":"ca","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/gicaudit.com\/ca\/consideracions-tancament-comptable-exercici-2\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/gicaudit.com\/ca\/consideracions-tancament-comptable-exercici-2\/","url":"https:\/\/gicaudit.com\/ca\/consideracions-tancament-comptable-exercici-2\/","name":"Consideracions per al tancament comptable de l'exercici econ\u00f2mic (I) - GICAUDIT CONSULTING SLP","isPartOf":{"@id":"https:\/\/gicaudit.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/gicaudit.com\/ca\/consideracions-tancament-comptable-exercici-2\/#primaryimage"},"image":{"@id":"https:\/\/gicaudit.com\/ca\/consideracions-tancament-comptable-exercici-2\/#primaryimage"},"thumbnailUrl":"https:\/\/gicaudit.com\/wp-content\/uploads\/2019\/09\/clock-round-time-2182727.jpg","datePublished":"2019-10-21T19:00:43+00:00","dateModified":"2019-10-21T19:25:02+00:00","breadcrumb":{"@id":"https:\/\/gicaudit.com\/ca\/consideracions-tancament-comptable-exercici-2\/#breadcrumb"},"inLanguage":"ca","potentialAction":[{"@type":"ReadAction","target":["https:\/\/gicaudit.com\/ca\/consideracions-tancament-comptable-exercici-2\/"]}]},{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/gicaudit.com\/ca\/consideracions-tancament-comptable-exercici-2\/#primaryimage","url":"https:\/\/gicaudit.com\/wp-content\/uploads\/2019\/09\/clock-round-time-2182727.jpg","contentUrl":"https:\/\/gicaudit.com\/wp-content\/uploads\/2019\/09\/clock-round-time-2182727.jpg","width":1920,"height":1280},{"@type":"BreadcrumbList","@id":"https:\/\/gicaudit.com\/ca\/consideracions-tancament-comptable-exercici-2\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/gicaudit.com\/ca\/"},{"@type":"ListItem","position":2,"name":"Consideracions per al tancament comptable de l’exercici econ\u00f2mic (I)"}]},{"@type":"WebSite","@id":"https:\/\/gicaudit.com\/#website","url":"https:\/\/gicaudit.com\/","name":"GICAUDIT CONSULTING SLP","description":"","publisher":{"@id":"https:\/\/gicaudit.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/gicaudit.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ca"},{"@type":"Organization","@id":"https:\/\/gicaudit.com\/#organization","name":"Gicaudit Gr\u00e8bol i Collet Auditors","url":"https:\/\/gicaudit.com\/","logo":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/gicaudit.com\/#\/schema\/logo\/image\/","url":"https:\/\/gicaudit.com\/wp-content\/uploads\/2018\/12\/Gicaudit-Grebol-i-Collet-auditors-Logo-300.png","contentUrl":"https:\/\/gicaudit.com\/wp-content\/uploads\/2018\/12\/Gicaudit-Grebol-i-Collet-auditors-Logo-300.png","width":300,"height":273,"caption":"Gicaudit Gr\u00e8bol i Collet Auditors"},"image":{"@id":"https:\/\/gicaudit.com\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/gicaudit.com\/#\/schema\/person\/64ab00030250aad0ddaf2f757cb90fbb","name":"Albert Gr\u00e8bol","image":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/gicaudit.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/dfe31c070ff8b3c6e088d447c31be6cb67242feebb9aee3d45515687c5639cc4?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/dfe31c070ff8b3c6e088d447c31be6cb67242feebb9aee3d45515687c5639cc4?s=96&d=mm&r=g","caption":"Albert Gr\u00e8bol"},"sameAs":["https:\/\/www.gicaudit.com"],"url":"https:\/\/gicaudit.com\/ca\/author\/albert\/"}]}},"_links":{"self":[{"href":"https:\/\/gicaudit.com\/ca\/wp-json\/wp\/v2\/posts\/726","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gicaudit.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gicaudit.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gicaudit.com\/ca\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/gicaudit.com\/ca\/wp-json\/wp\/v2\/comments?post=726"}],"version-history":[{"count":7,"href":"https:\/\/gicaudit.com\/ca\/wp-json\/wp\/v2\/posts\/726\/revisions"}],"predecessor-version":[{"id":797,"href":"https:\/\/gicaudit.com\/ca\/wp-json\/wp\/v2\/posts\/726\/revisions\/797"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gicaudit.com\/ca\/wp-json\/wp\/v2\/media\/591"}],"wp:attachment":[{"href":"https:\/\/gicaudit.com\/ca\/wp-json\/wp\/v2\/media?parent=726"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gicaudit.com\/ca\/wp-json\/wp\/v2\/categories?post=726"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gicaudit.com\/ca\/wp-json\/wp\/v2\/tags?post=726"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}