The concept of capital to be held financial and adjustment for inflation
DOI:
https://doi.org/10.37767/3008-8216(2023)001Keywords:
Accounting, Inflation, Capital to keep operating, Capital to maintain financial, Decision making, Negotiation power, Patrimonial structureAbstract
The concept of capital to be maintained financially, in highly inflationary environments, generates challenges in its interpretation and begins to use the capital to keep operational to improve decision making. The article describes the state of the art in the recognition of price changes in Argentine regulations and their impact on accounting information, and raises some concerns about different ways of reflecting them and contributing to better decision making by both internal and external users.
References
FACPCE (2023): Resoluciones Técnicas. Normas contables profesionales. Tomado de: https://www.facpce.org.ar/NORMASWEB/index_argentina.php?c=1&sc=1, fecha de con-
sulta: 18.04.2023.
FOWLER NEWTON, Enrique. (2020) Contabilidad Superior. Ed. LA LEY. Buenos Aires
FOWLER NEWTON, Enrique. (2020) Contabilidad con Inflación. Ed. LA LEY. Buenos Aires
GARCÍA, Norberto; ARNOLETTO, José Luis; ROBLES, Ana María (2010). Contabilidad Intermedia II: un enfoque desde el punto de vista del preparador. Ed. Advocatus. Córdoba
English
Spanish
