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 |
| Lenguaje: | Español |
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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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| Sumario: | 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). |
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