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Propuestas para la contabilización de subvenciones en empresas que no aplican NIIF

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  • Rondi, Gustavo R.
  • Casal, María del Carmen
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    Abstract

    La normativa internacional aborda el tema del tratamiento contable de las subvenciones mediante la NIC 20. En nuestro país un gran número de empresas, en su gran mayoría PYMES, se encuentran beneficiadas por diferentes programas de subsidios y no aplican NIIF ni NIIF para PYMES. Es por esto, necesario definir qué normas le son aplicables para reconocer contablemente los efectos de estos beneficios. Consideramos que las normas nacionales contienen pautas generales para el reconocimiento contable de las subvenciones, sin necesidad de recurrir supletoriamente a la normativa internacional. Sin embargo, entendemos, en función de la especificidad del tema abordado, que deberían incorporarse a las normas vigentes disposiciones que concretamente regulen el reconocimiento de los resultados generados por las subvenciones, fijen criterios claros de medición de los activos vinculados y definan cuestiones de exposición.

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    File URL: http://nulan.mdp.edu.ar/1906/
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    Bibliographic Info

    Paper provided by Centro de Documentación, Facultad de Ciencias Económicas y Sociales, Universidad Nacional de Mar del Plata in its series Nülan. Deposited Documents with number 1906.

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    Date of creation: 2013
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    Publication status: Published in FACES, 19(40-41), 2013, pp. 159-180
    Handle: RePEc:nmp:nuland:1906

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    Keywords: Subvenciones; Tratamiento Contable; Normas Contables;

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