(2019-11-27) Montiano, Marcelo Omar; Saenz Morentin, Florencia; González, Sergio; Secretaría de Ciencia y Tecnología. Facultad de Ciencias Económicas y Estadística. Universidad Nacional de Rosario
In our country, the accounting standards issued by the Argentine Federation of Professional Councils of Economic Sciences (FACPCE), which are our Technical Resolutions (RT), as well as the International Financial Reporting Standards (IFRS), are currently applied. of the International Accounting Standards Board (IASB); the latter being mandatory for entities included in the public offering regime either for their actions or for their obligations, and for the other entities their optional application.
Both standards coexist since the issuance of RT 26 of the FACPCE, which obligedly adopts the application of IFRS for the preparation and presentation of the financial statements from the annual years beginning on January 1, 2012 of the companies that make a public offer of their negotiable securities, and in turn, to the entities that issue shares and / or negotiable obligations included in General Resolution Nº 562 of the National Securities Commission (CNV).
The purpose of this paper is dual, on the one hand an analysis Argentine accounting standards (NCA, Resolución Técnica Nº 17) and the international (IFRS; International Accounting Standard Nº 40); and on the other, a review of the main research about the application of IFRS in the recognition and measurement of Investment Properties.