{"id":74418,"date":"2018-10-22T08:49:30","date_gmt":"2018-10-22T11:49:30","guid":{"rendered":"https:\/\/novait.com.ar\/iulianodemo\/balances-ajuste-por-inflacion\/"},"modified":"2018-10-22T08:49:30","modified_gmt":"2018-10-22T11:49:30","slug":"balances-ajuste-por-inflacion","status":"publish","type":"post","link":"https:\/\/novait.com.ar\/iulianodemo\/balances-ajuste-por-inflacion\/","title":{"rendered":"BALANCES: AJUSTE POR INFLACI\u00d3N"},"content":{"rendered":"

La Junta de la Federaci\u00f3n de Consejos Profesionales de Ciencias Econ\u00f3micas, en su reuni\u00f3n del 29 de septiembre, en San Juan, aprob\u00f3 la<\/span>\u00a0resoluci\u00f3n JG N\u00ba 539\/18<\/span><\/a>\u00a0<\/b>relacionada con el ajuste por inflaci\u00f3n contable.<\/span><\/span><\/p>\n

Las principales caracter\u00edsticas de la misma son:<\/span><\/h4>\n
    \n
  1. Reemplazo del \u00edndice<\/b>para la determinaci\u00f3n del coeficiente de reexpresi\u00f3n: se sustituye el IPIM por un empalme entre el IPIM y el IPC Nacional.<\/span><\/span><\/li>\n
  2. Modificaci\u00f3n de la Interpretaci\u00f3n<\/b>3, de la Resoluci\u00f3n 536-18 y la RT 41 en temas relacionados.<\/span><\/span><\/li>\n
  3. Solicitar a CENCyA la preparaci\u00f3n de distintos informes y gu\u00edas para facilitar la aplicaci\u00f3n de la RT 6 y de la NIC 29.<\/span><\/li>\n
  4. Establecer que:\u00a0<\/b>
    \n<\/span>a.\u00a0Los estados contables cerrados <\/span>hasta el 30\/6\/2018 <\/b>no deben ajustarse<\/b>.<\/b>
    \n<\/span>b.\u00a0Los estados contables cerrados<\/span> a partir del 1\/7\/2018 (inclusive) <\/b>deben ajustarse<\/b>.<\/b>
    \n<\/span>c. En el primer ejercicio de aplicaci\u00f3n del ajuste por inflaci\u00f3n el ente podr\u00e1 elegir opciones que buscan facilitar su implementaci\u00f3n.<\/span>
    \n<\/span>d. Deber\u00e1 presentarse determinada informaci\u00f3n en notas.<\/span>
    \n<\/span>e. La forma en que interact\u00faan la RT 48 y la RT 6.<\/span><\/span><\/li>\n<\/ol>\n

    Ajuste por inflaci\u00f3n Impositivo<\/b><\/span><\/p>\n

    Por su parte, desde el Poder Ejecutivo Nacional record\u00f3 que el proyecto de ley de ajuste por inflaci\u00f3n impositivo y la resoluci\u00f3n de la FACPCE no se contraponen, sino que tratan aspectos diferentes relacionados al impacto de la inflaci\u00f3n:<\/span><\/p>\n

    El\u00a0proyecto de ley, en primer lugar, propone modificaciones vinculadas a los criterios de ajuste por inflaci\u00f3n en el impuesto a las ganancias. Por otra parte, dispone una modificaci\u00f3n a la Ley de convertibilidad 23.928 y el Decreto 1269\/02 de manera tal de permitir expresar los estados contables considerando el impacto de la inflaci\u00f3n. Esta \u00faltima modificaci\u00f3n recepta los criterios fijados por las normas internacionales (NIIF) que ha adoptado la FACPCE y otros \u00f3rganos de contralor.<\/span><\/p>\n

    Por otro lado, la resoluci\u00f3n de la FACPCE establece determinados criterios a considerar para aplicar el ajuste por inflaci\u00f3n en los estados contables.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    La Junta de la Federaci\u00f3n de Consejos Profesionales de Ciencias Econ\u00f3micas, en su reuni\u00f3n del 29 de septiembre, en San Juan, aprob\u00f3 la\u00a0resoluci\u00f3n JG N\u00ba 539\/18\u00a0relacionada con el ajuste por inflaci\u00f3n contable.<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[13],"tags":[],"class_list":["post-74418","post","type-post","status-publish","format-standard","hentry","category-ultimas-noticias"],"_links":{"self":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/74418","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/comments?post=74418"}],"version-history":[{"count":0,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/74418\/revisions"}],"wp:attachment":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/media?parent=74418"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/categories?post=74418"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/tags?post=74418"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}