Análisis de la nueva norma unificada argentina de contabilidad -resolución técnica N. 54 (to RT N.º 56))

This article describes the new Argentine Unified Accounting Standard that will come into force in Argentina in a short time. With it, it has been possible to improve the presentation of concepts, recognition criteria, measurement, presentation and disclosure in notes of the entities' accounting information. Likewise, its implementation seeks to facilitate the interpretation and application by professionals who prepare, review, manage, examine or analyze accounting information in our country.