The accounting and tax revaluation in Argentina in 2019
Review of theoretical aspects and practical applications
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The revaluation is a subject of discussed origin in our country, the main objective of applying this technique is to reflect the effect generated by inflation. The present research aims to investigate what is the effect that brings the application of revaluation, both from the fiscal and accounting point of view and how much professionals know about the subject. The present study consists of a descriptive analysis, under a quantitative approach. The methodology applied consisted of a detailed study of the background, current regulations, practical applications and interviews with professionals...
The revaluation is a subject of discussed origin in our country, the main objective of applying this technique is to reflect the effect generated by inflation. The present research aims to investigate what is the effect that brings the application of revaluation, both from the fiscal and accounting point of view and how much professionals know about the subject. The present study consists of a descriptive analysis, under a quantitative approach. The methodology applied consisted of a detailed study of the background, current regulations, practical applications and interviews with professionals related to the subject in question. The results indicate that: 1) The accounting revaluation of Law 27430 was a positive innovation in regulatory terms, making the application of RT 31 and 48 obsolete due to its benefits. 2) The tax revaluation will have positive or negative implications depending on the taxpayer and the assets to be revalued; therefore, in all cases it is necessary to analyze its appropriateness. 3) Professionals do not know the standard in depth and therefore do not usually recommend its application.
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