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Normas alternativas para la preparación de información contable de PyMEs: análisis de las principales diferencias e impacto en las decisiones de los propietarios

Author

Listed:
  • Rondi, Gustavo R.
  • Casal, María del Carmen
  • Galante, Marcelo Javier
  • Gómez, Melisa

Abstract

Al momento de decidir la normativa a aplicar en materia de medición del patrimonio, determinación de resultados y exposición de información contable, las PYMEs se encuentran en nuestro país con un amplio abanico de opciones, siendo que cualquiera de ellas puede ser elegida, y dando lugar, en determinadas cuestiones, a mediciones diferentes. Es propósito de este trabajo analizar algunas situaciones para las cuales las normas susceptibles de ser aplicadas por una PYME admiten soluciones distintas y las implicancias que se generan a partir de ellas.

Suggested Citation

  • Rondi, Gustavo R. & Casal, María del Carmen & Galante, Marcelo Javier & Gómez, Melisa, 2013. "Normas alternativas para la preparación de información contable de PyMEs: análisis de las principales diferencias e impacto en las decisiones de los propietarios," Nülan. Deposited Documents 1946, Universidad Nacional de Mar del Plata, Facultad de Ciencias Económicas y Sociales, Centro de Documentación.
  • Handle: RePEc:nmp:nuland:1946
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    File URL: http://nulan.mdp.edu.ar/1946/1/01511.pdf
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    Keywords

    Pequeñas y Medianas Empresas; Información Contable; Normas Contables; Toma de Decisiones;

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