Sector-based adaptations

Detail and standard references of sector-based adaptations, without including link to the respective standard. 1. Sector-based adaptations prior tol 2007 

• Builders [BOICAC 12]
• Sports federations [BOICAC 16]
• Real estate agents [BOICAC 20 i 46]
• Public limited sports companies and sports clubs [BOICAC 23]
• Medical assistance companies [BOICAC 29]
• Electrical companies [BOICAC 33 i 45]
• Wine-producing companies [BOICAC 46]
• Airline companies [BOICAC 48]

Partial adaptation to the general accounting plan in matters corresponding to the treatment of currency other than the euro 2. Sector-based adaptations after 2007

• Public infrastructure concessionaires [BOE 317/2010]
• Cooperative societies [BOE 316/2010]
• Non-profit entities subject to state law [BOE  86/2013]
• Small & medium non-profit entities subject to state law [BOE  85/2013]
• Foundations and associations subject to the law of Generalitat de Catalunya [DOGC 5288/2008 i DOGC 5716/2010] 
• Also consult the following websites:
  • CNMV
  • Banco de España
  • DGSFP
  To see the sector plans of entities regulated by these.