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Análisis de la nueva norma unificada argentina de contabilidad -resolución técnica N. 54 (to RT N.º 56))

Year: 2024

Type: article

Abstract: This article describes the new Argentine Unified Accounting Standard that will come into force in Argentina in a short time. With it, it has been possible to improve the presentation of concepts, recognition criteria, measurement, presentation and disclosure in notes of the entities' accounting information. Likewise, its implementation seeks to facilitate the interpretation and application by professionals who prepare, review, manage, examine or analyze accounting information in our country.

Source: Revista de Estudio de Derecho Tributario Contabilidad y Auditoría │Universidad Blas Pascal

DOI: 10.37767/3008-8216(2024)014

Authors: Ariel Alejandro Castañeda, Ana María Robles

Language: English

Topic: Accounting Theory and Financial Reporting

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4404947222

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