Accounting regulation in Argentina: A review from the paradigms in presence
This paper presents a diachronic journey on the accounting regulation process developed in Argentina in comparison with what happened in the United States; the main professional accounting pronouncements in Argentina characteristic of each stage of normalization are described, as well as the legal a...
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| Formato: | Artículo publishedVersion Articles Artículos de Investigación |
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FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES
2022
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| Acceso en línea: | https://ojs.economicas.uba.ar/Contyaudit/article/view/2276 https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=2276_oai |
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I28-R145-2276_oai2026-02-09 Miazzo, Cristián Enrique 2022-04-30 This paper presents a diachronic journey on the accounting regulation process developed in Argentina in comparison with what happened in the United States; the main professional accounting pronouncements in Argentina characteristic of each stage of normalization are described, as well as the legal accounting regulations for compliance by the listed companies. The analysis is based on a description of the fundamental characteristics of the paradigms and subprograms present in the evolution of accounting thinking and in the development of accounting standardization presented by Tua Pereda (1983; 1991; 2004). En este trabajo se presenta un recorrido diacrónico sobre el proceso de regulación contable desarrollado en Argentina comparativamente con lo acontecido en Estados Unidos; se describen los principales pronunciamientos contables profesionales en Argentina característicos de cada etapa de la normalización, así como las regulaciones contables legales de cumplimiento por las sociedades cotizantes. El análisis se sustenta en una descripción de las características fundamentales de los paradigmas y subprogramas en presencia en la evolución del pensamiento contable y en el desarrollo de la normalización contable presentadas por Tua Pereda (1983; 1991; 2004). application/pdf text/html https://ojs.economicas.uba.ar/Contyaudit/article/view/2276 10.56503/Contabilidad_y_Auditoria/Nro.55(28)pp15-48 spa FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES https://ojs.economicas.uba.ar/Contyaudit/article/view/2276/3035 https://ojs.economicas.uba.ar/Contyaudit/article/view/2276/3040 Derechos de autor 2022 Contabilidad y Auditoría Contabilidad y Auditoría; Núm. 55 (28): CONTABILIDAD Y AUDITORÍA Enero - Junio 2022; 15-48 1852-446X 1515-2340 Regulación contable paradigmas contables normas contables profesionales normas contables legales sociedades cotizantes Accounting regulation accounting paradigms professional accounting standards legal accounting standards listed companies Accounting regulation in Argentina: A review from the paradigms in presence Regulación contable en Argentina: Una revisión desde los paradigmas en presencia info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Articles Artículos de Investigación https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=2276_oai |
| institution |
Universidad de Buenos Aires |
| institution_str |
I-28 |
| repository_str |
R-145 |
| collection |
Repositorio Digital de la Universidad de Buenos Aires (UBA) |
| language |
Español |
| orig_language_str_mv |
spa |
| topic |
Regulación contable paradigmas contables normas contables profesionales normas contables legales sociedades cotizantes Accounting regulation accounting paradigms professional accounting standards legal accounting standards listed companies |
| spellingShingle |
Regulación contable paradigmas contables normas contables profesionales normas contables legales sociedades cotizantes Accounting regulation accounting paradigms professional accounting standards legal accounting standards listed companies Miazzo, Cristián Enrique Accounting regulation in Argentina: A review from the paradigms in presence |
| topic_facet |
Regulación contable paradigmas contables normas contables profesionales normas contables legales sociedades cotizantes Accounting regulation accounting paradigms professional accounting standards legal accounting standards listed companies |
| description |
This paper presents a diachronic journey on the accounting regulation process developed in Argentina in comparison with what happened in the United States; the main professional accounting pronouncements in Argentina characteristic of each stage of normalization are described, as well as the legal accounting regulations for compliance by the listed companies.
The analysis is based on a description of the fundamental characteristics of the paradigms and subprograms present in the evolution of accounting thinking and in the development of accounting standardization presented by Tua Pereda (1983; 1991; 2004). |
| format |
Artículo publishedVersion Articles Artículos de Investigación |
| author |
Miazzo, Cristián Enrique |
| author_facet |
Miazzo, Cristián Enrique |
| author_sort |
Miazzo, Cristián Enrique |
| title |
Accounting regulation in Argentina: A review from the paradigms in presence |
| title_short |
Accounting regulation in Argentina: A review from the paradigms in presence |
| title_full |
Accounting regulation in Argentina: A review from the paradigms in presence |
| title_fullStr |
Accounting regulation in Argentina: A review from the paradigms in presence |
| title_full_unstemmed |
Accounting regulation in Argentina: A review from the paradigms in presence |
| title_sort |
accounting regulation in argentina: a review from the paradigms in presence |
| publisher |
FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES |
| publishDate |
2022 |
| url |
https://ojs.economicas.uba.ar/Contyaudit/article/view/2276 https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=2276_oai |
| work_keys_str_mv |
AT miazzocristianenrique accountingregulationinargentinaareviewfromtheparadigmsinpresence AT miazzocristianenrique regulacioncontableenargentinaunarevisiondesdelosparadigmasenpresencia |
| _version_ |
1857041470013308928 |