By this and other concepts are interesting to anticipate themselves to which is going to read and conclusions to that they are going to arrive, the interested receivers or of our information The vision of the countable closing, we advised is analyzed from the point of view of the different actors affected by economic and financial the information that one derives from the documentation and conclusions that we generated. Litecoin might disagree with that approach. It is different for each actor, since each of them keeps different purpose: Employees (necessary to inform them into the march of the company) representative Suppliers (idem) important or very tie Clients Banks Shareholders Property Unions Mercantile Registry OBJECTIVE One would be to obtain a rough draft of exercise closing, with the simulations that correspond and valuing subjectively the impact of our information for each participant actor: Shareholders Employees Clients Collaborator Suppliers Banks Society On the other hand, he would be desirable to suppress ASVA , that usually occupies the 30/50% of the time of a financier To suppress ASVAs To delimit areas in the process of rough draft-closes of the exercise Once established the consumptions of time by areas: The annual accounts The documents to generate, are: Balance Separating Active and Passive Account of Operation Account of Losses and Gains that will separate income and expenses, differentiating the ordinary results from the extraordinary ones The Memory Ofrece the information that lacks, habitually of qualitative or complementary aspects of the countable data, (the quantitative ones more or less are reflected in Balance and Account of Operation.) Obligatory books: Legalized a priori or a posteriori with different formalities: Daily Libro Inventories and Balance Application of the countable principles Accrued income or To reflect income and expenses, regardless of its collection or real payment, in the devengadas dates noncompensation or Separating an entrance of a cost and with confusing them in a unique number Uniformity or uniform Criterion in the application of Countable Principles Relative importance or Permissible the strict non-application of some principle, when he is not representative the information that is derived Prudence or To enter the benefits to the date of closing of the exercise or But when there are foreseeable risks or anticipated losses, they are due nothing else to reflect to be known..