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  Secara historis, akuntansi argentina telah difokuskan pada pemenuhan kebutuhan kreditur dan otoritas pajak. kode komersial Argentina mengharuskan semua perusahaan untuk memberikan laporan tahunan, dan perusahaan publik juga harus mengeluarkan laporan keuangan kuartalan.sistem akuntansi argentina, bagaimanapun, adalah unik untuk Amerika latin. standar akuntansi ditetapkan oleh FACPCE, tetapi struktur FACPCE berbeda dari negara-negara Latin lainna. FACPCE ini terdiri dari ! de#an ang terpisah atau Consejos ang datang bersama-sama untuk menetujui resolusi teknis, ang berhubungan secara disetujui norma akuntansi pada mata pelajaran tertentu. masing-masing de#an merupakan urisdiksi ang berbeda argentina. After the $% isappro&ed b the FACPCE, the indi&idual councils determine #hether to ratif the $% as is or #ith amendments for their speci'c region. As a result, harmoni(ation across the countr can be achie&ed onl if each jurisdiction adopt the standard #ithout modi'cation. )ecause of the indi&idualist nature of each region, this rati'cation treatment has the potential to result in &er di&ergent practices countr #ide. Fortunatel, most of the $%s ha&e been adopted #ithout modi'cation.Argentina also has sho#n confusion o&er #ho can issue la#s regarding accountingstandards. Consider the follo#ing* )ecause Argentina+s ination rate has been highin the past, the concept of general price le&el PL/ has been of centralconsideration in formulating accounting standards. Speci'call, PL accountingallo#s argentines to adjust balance amounts on their 'nancial statements to reectpurchasing po#er. 0o#e&er, the national go&ernment issued a decree to theArgentine regulator institutions, such as the C12 and Central )ank, that theshould no longer accept PL adjusted 'nancials. Although FACPCE felt that thedecree #as contrar to la#, it modi'ed PL accounting so that the use is optional if ination is lo#er than 3 4. Should ination rates increase abo&e 34, Argentines #illbe confused as to #hich la# to follo#. $he FACPCPE is #orking to#ardharmoni(ation #ith 5F%S,. Although man amendments ha&e been made toeliminate di6erences, Argentina belie&e some di6erences should still e7ist becausethe address issues not co&ered under 5F%S.8e7icoLike )ra(il, 8e7ico gi&es preferences to the information needs of the creditors andta7 authorities. $he French srcin of 8e7ico+s legal sstem is a signi'cant factor inthis preference.Since the creation of the 1orth American Fee $rade Agreement 1AF$A/. 8e7ico+seconomic de&elopment has been impro&ing. 0o#e&er, #ith other internationalcountries becoming more prominent in the global arena, it is important for 8e7ico toaccess funding. 8e7ico needs increased transparenc among its corporations inorder for its economic de&elopment to continued.  0istoricall, 8e7ican accounting has been inuenced b the 9nited States+ generallaccepted accounting principles AAP/ and auditing standards AAS/. $his stronginuence can be attributed to 8e7ico+s need for foreign in&estment from the 9nitedStates. Furthermore, man 8e7ican companies seek to be listed on the #orld+slargest e7changes. $heir tendenc to look to the 9nited States accounting standardshas increased since the inception of 1AF$A. 0o#e&er, 8e7ico fre:uentl looksto#ard 5F%S #hen 9.S standards do not meet 8e7ico+s needs. $he 8e7ican Constitutions establishes profressional associations to regulate theirrespecti&e 'elds of acti&it. Societies of accountants throughout the countrdelegate their regulator capacit to the 58P, 8e7ico+s self-regulated institutionso&erseeing the accounting profession. $he 58CP issues accounting and auditingstandards, as #ell as a code ethics for accountants. 8uch like the A5CPA in America,the 58CP establishes continuing education re:uirements, conducts in&estigations,and o&ersees professional conduct. 8ore recentl in !;;<, the 58CP formed the8e7ican Council for %eseach and =e&elopment of Financial %eporting StandardsC515F/. $his institutions is responsible for creating accounting standards in line #ith5F%S. Actual AAP #ill remain e6ecti&e until modi'ed or replaced, but rights toanal(e , e&aluate, modif, and issue AAP ha&e been transferred to the C515F. >n8a < !;; , the standards issued b 58CP #ere passed to C515F, #hich currentl isthe ne# institutions in charge of re&ie#ing and issuing the ne# 8e7ican AAP. As of the beginning of !;;?, 8e7ican AAP #as appro7imatel @;4 in line #ithinternational standards.AS5A1 ACC>91$518an of the de&eloping Asian countries ha&e a colonial histor, these countriesinclude 5ndonesia 1etherlands/  5ndia, Pakistan, 0ong Bong, Singapore, and8alasia 9nited Bingdom/ and the Philippines Spain9nited Stated/. China hasbeen inuenced b both Destern ideas and the socialist uniformit of the formerSo&iet 9nion. 5n <@, man of the de&eloping countries in Asia e7perienceddeclining con'dence in their 'nancial markets, #hich resulted in the Asian 'nancialcrisis, one of the cures for this Asian uG #as to increase accounting :ualit andtransparenc b adopting higher :ualit accounting standards.
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