• 05Mar

    On May 27 presentation Logo Chair of Wine in the boardroom of the Provincial de Huelva was performed. At the ceremony were Deputy of Agriculture of the County Council of Huelva, Ms. Rosario Rosado Rosado, the Borough President Regulatory Council of chair hire London, Infante D. Manuel Escudero, and Vice-Chancellor Employment and Corporate Relations at the University of Huelva, Ms Mª Isabel Rodríguez García.


    At the press conference, Deputy Agriculture and Fisheries of the Provincial de Huelva, Rosario Rosado, said that this Chair will be a “useful tool” to coordinate training, innovation and diffusion, further indicating that serve to ” strengthen capital sector for the province. ” In this sense, Rosado stressed that since the provincial institution “will not cease in the effort to make more profitable and prosperous wine production”.


    The rector of Employment and Corporate Relations at the University of Huelva, Isabel Rodríguez García, said that this Chair is “ideal” for students of Forest Engineering or farming, or for those enrolled in the Faculty of Chemistry, although influenced that it is an “open” Chair anyone who is interested in the culture of the vine. The activities of the Chair include the provision of grants for research related to the vine and wine, promoting literary competitions and cultural activities whose main theme is the wine, training activities, in addition to practices by students in companies industry and travel experiences in other producing areas.


    For his part, President of the County Council regulator of the denomination of origin of Huelva and Vinagre Condado de Huelva, Manuel de la Cruz Infante, unveiled some of the actions that will be implemented with the Chair of Wine and noted the importance of a responsible and moderate wine consumption, “a product that is not an alcoholic drink most, if not all culture and hence the importance of training”. It is, as he added the Infante Cruz, to “work together for the good of the sector”, which also carried out “research projects jointly and documentary consultation will be organized” in relation to applications and techniques framed within sustainable development and the activities of the Chair.

  • 01Mar

    How to account for the great wines bought en primeur in the ultimate goal of achieving capital gains, even as the activity of the company is totally different?

    The Irenas Bookkeeper studies of the CNCC (CNCC bulletin No. 167) examined the case of a joint stock company, developing a debt collection activity, with significant surplus cash consecutive to the development reserves of the Company’s profits. The company wanted to put these surplus by diversifying its holdings by acquiring wines en primeur in the ultimate goal of achieving capital gains

    The Commission accounting studies was first recalled that the wines in investment transactions purchased en primeur must not be contrary to the objects of the company.

    The Commission found that the transaction of purchase and resale wine matching of surplus cash investments, although it is not related to the operation as such the company, can be considered a related activity or incidental to its normal core business. By acquiring wines for resale, the company objectives and constraints similar to those of a wine merchant. The company plans to keep the wine acquired in the ordinary course of the ancillary activity in the same conditions as a wine merchant and sell them just as a wine merchant.

    The Commission recalled that individualization default, the ownership of the acquired wine can not be transferred. The property will be transferred from the seller to the purchaser at the time when the wines are individualized. Moreover, it is only at this individualization that the risks pass to the merchant winemaker, unless otherwise stipulated. Accordingly, advance payments during the various primeur wines controls are to be recorded in debt to current assets in an account “Advances and prepayments on delivery obligations.” Then as soon as the company becomes the owner of wines, these are to be recognized in merchandise inventories to current assets. These en primeur wine trading operations therefore will impact the operating result at the shopping accounts, changes in inventories and sales.

    Moreover, the commission says that detailed information on this accessory activity must be provided in the notes to the financial statements .
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  • 01Mar

    Enjoy a massage wine which will taste the delicatessen of the essence.

    Did you know that the wine is perfect qualities attributed to care for your skin and your body? Enjoy this relaxing massage with wine.  The wine will leave you as New @: removes dead cells, moisturizes deeply to repair the punishment of summer and, thanks to its tartaric acid, give light and silky feel to your skin. Take care and feel únic @! Furthermore wine has draining properties and improving ciruclación favoring treatment of cellulite. Relax taking care of you – best day spa nyc!