Tratamiento de la moneda extranjera en economías de tipo de cambio múltiple

Manuel Gilabert
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Manuel Gilabert: Universidad Argentina de la Empresa, Argentina.

Proyecciones, IIEC, Univeridad Nacional de La Plata., 2024, issue 18, 33-45

Abstract: Accounting has historically been a key tool in business decision-making and the as-sessment of organizations' financial health. In the Argentine economic context, the ex-change rate gap, i.e., the difference between official and parallel market exchange rates, has had a significant impact on the Argentine economy and poses important accoun-ting challenges.This study focuses on analyzing whether accounting can adequately reflect the econo-mic reality of companies in Argentina, considering changing regulations and various exchange rates, such as the Official Exchange Rate, Solidarity Dollar, Blue Dollar, and CCL Dollar, among others. The exchange rate gap has created a discrepancy between these prices, which complicates the valuation of assets, liabilities, and foreign currency transactions. This work also explores the possibility of Argentine companies to get do-llars, detailing the current restrictions and regulations in the foreign exchange market.This research uses a qualitative methodology that includes documentary collection of relevant regulations and publications, as well as the observation of real business si-tuations. Through an analysis of accounting standards and doctrine, necessary adjust-ments in accounting practices are identified, such as the use of non-official exchange rate in certain situations

Keywords: Foreign; currency-exchange; rate-exchange; rate; restrictions-parallel; markets-MEP; dollar (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:lap:proyec:36

DOI: 10.24215/26185474e030

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