IDEAS home Printed from https://ideas.repec.org/a/lap/proyec/36.html
   My bibliography  Save this article

Tratamiento de la moneda extranjera en economías de tipo de cambio múltiple

Author

Listed:
  • Manuel Gilabert

    (Universidad Argentina de la Empresa, Argentina.)

Abstract

Accounting has historically been a key tool in business decision-making and the as-sessment of organizations' financial health. In the Argentine economic context, the ex-change rate gap, i.e., the difference between official and parallel market exchange rates, has had a significant impact on the Argentine economy and poses important accoun-ting challenges.This study focuses on analyzing whether accounting can adequately reflect the econo-mic reality of companies in Argentina, considering changing regulations and various exchange rates, such as the Official Exchange Rate, Solidarity Dollar, Blue Dollar, and CCL Dollar, among others. The exchange rate gap has created a discrepancy between these prices, which complicates the valuation of assets, liabilities, and foreign currency transactions. This work also explores the possibility of Argentine companies to get do-llars, detailing the current restrictions and regulations in the foreign exchange market.This research uses a qualitative methodology that includes documentary collection of relevant regulations and publications, as well as the observation of real business si-tuations. Through an analysis of accounting standards and doctrine, necessary adjust-ments in accounting practices are identified, such as the use of non-official exchange rate in certain situations

Suggested Citation

  • Manuel Gilabert, 2024. "Tratamiento de la moneda extranjera en economías de tipo de cambio múltiple," Proyecciones, IIEC, Univeridad Nacional de La Plata., Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, issue 18, pages 33-45, May-Octob.
  • Handle: RePEc:lap:proyec:36
    DOI: https://doi.org/10.24215/26185474e030
    as

    Download full text from publisher

    File URL: https://revistas.unlp.edu.ar/proyecciones/article/view/15899
    Download Restriction: no

    File URL: https://libkey.io/https://doi.org/10.24215/26185474e030?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Santiago Mosquera & Federico Sturzenegger, 2021. "Cepo para principantes," Working Papers 151, Universidad de San Andres, Departamento de Economia, revised Apr 2021.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Colque Santiago Marcelo & Pabón Loza José María, 2024. "Determinantes de las Importaciones en Argentina. Implicancias de la existencia de restricciones," Asociación Argentina de Economía Política: Working Papers 4721, Asociación Argentina de Economía Política.
    2. Nicolás Oviedo, 2022. "Deficit fiscal y tipo de cambio fijo: racionalizando una combinación insostenible," Young Researchers Working Papers 3, Universidad de San Andres, Departamento de Economia, revised Oct 2022.

    More about this item

    Keywords

    Foreign currency-exchange rate-exchange rate restrictions-parallel markets-MEP dollar;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:lap:proyec:36. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gisela Büechele (email available below). General contact details of provider: https://edirc.repec.org/data/ounlpar.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.