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Normas de presentación de estados contables en Argentina: un análisis comparativo

Author

Listed:
  • Rondi, Gustavo R.
  • Casal, María del Carmen
  • Galante, Marcelo Javier
  • Gómez, Melisa

Abstract

Es propósito de este trabajo, analizar las diferencias entre los criterios previstos en las normas locales, las NIIF completas y la NIIF para las PyMEs en materia de presentación de informes financieros, que hemos considerado como más relevantes. Cuando nos referimos a normas locales, lo hacemos en referencia a las normas contables emitidas por la FACPCE que deben ser utilizadas por los entes que no aplican NIIF completas o NIIF para las PyMEs, considerando además las dispensas que aquellas prevén para los denominados entes pequeños.

Suggested Citation

  • Rondi, Gustavo R. & Casal, María del Carmen & Galante, Marcelo Javier & Gómez, Melisa, 2014. "Normas de presentación de estados contables en Argentina: un análisis comparativo," Nülan. Deposited Documents 2185, Universidad Nacional de Mar del Plata, Facultad de Ciencias Económicas y Sociales, Centro de Documentación.
    • Handle: RePEc:nmp:nuland:2185
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