{"id":16977,"date":"2018-05-14T12:23:43","date_gmt":"2018-05-14T15:23:43","guid":{"rendered":"http:\/\/arv-argentina.com.cr1.toservers.com\/?p=16977"},"modified":"2018-05-14T12:24:14","modified_gmt":"2018-05-14T15:24:14","slug":"sintesis-informativa-21-2018","status":"publish","type":"post","link":"https:\/\/arv-argentina.com\/es\/sintesis-informativa-21-2018\/","title":{"rendered":"SINTESIS INFORMATIVA N\u00b0 21\/2018"},"content":{"rendered":"<p><strong>Inspecci\u00f3n General de Justicia (IGJ). Resoluci\u00f3n General 2\/2018. Reval\u00fao T\u00e9cnico. Presentaci\u00f3n de estados contables. Adecuaciones. Ley 27.430.<\/strong><\/p>\n<p>Con fecha 11 de mayo de 2018 se public\u00f3 en el Bolet\u00edn Oficial de la Rep\u00fablica Argentina Resoluci\u00f3n 2\/2018 de la IGJ.<\/p>\n<p style=\"text-align: justify;\">La mencionada resoluci\u00f3n establece que las entidades obligadas a presentar sus estados contables ante la IGJ (excepto las que se encuentran sujetas a reg\u00edmenes legales de fiscalizaci\u00f3n especial) podr\u00e1n presentar, <strong>por \u00fanica vez y respecto del primer ejercicio econ\u00f3mico finalizado con posterioridad al 30\/12\/2017<\/strong>, los activos revaluados. Ser\u00e1n susceptibles de revaluaci\u00f3n los activos integrantes del rubro Bienes de Uso (excepto activos biol\u00f3gicos), las propiedades de inversi\u00f3n y aquellos activos no corrientes mantenidos para su venta.<\/p>\n<p style=\"text-align: justify;\">Se deber\u00e1 aplicar el mismo criterio a todos los elementos que pertenezcan a la misma clase de activos alcanzados, a fin de evitar la inclusi\u00f3n en los estados contables de partidas que contengan costos y valores referidos a diferentes fechas. Los montos determinados no podr\u00e1n superar el valor recuperable. La revaluaci\u00f3n se confeccionar\u00e1 de acuerdo a lo emitido por el C.P.C.E.C.A.B.A. (Res. C.D. 24\/2018).<\/p>\n<p style=\"text-align: justify;\">Las entidades que hayan optado por la revaluaci\u00f3n, deber\u00e1n presentar sus estados contables con los bienes revaluados. En caso de que una entidad, al momento de la entrada en vigencia de la presente norma (12\/05\/2018), haya presentado ante la IGJ sus estados contables y documentaci\u00f3n relacionada sin considerar el reval\u00fao de la Ley 27.430, y con posterioridad haya optado acogerse a la revaluaci\u00f3n, deber\u00e1 presentar sus estados contables y documentaci\u00f3n relacionada de forma rectificatoria.<\/p>\n<p style=\"text-align: justify;\">El acta de reuni\u00f3n de socios o de la asamblea de accionistas celebrada a los efectos de considerar los estados que incluyan la revaluaci\u00f3n conforme la Ley 27.430, deber\u00e1 contener la resoluci\u00f3n social expresa mediante la cual los socios o accionistas de la sociedad aprueben dicha revaluaci\u00f3n.<\/p>\n<p style=\"text-align: justify;\">El \u201cSaldo por Revaluaci\u00f3n Ley 27.430\u201d no es distribuible ni capitalizable, ni podr\u00e1 absorber p\u00e9rdidas mientras permanezca como tal.<\/p>\n<p style=\"text-align: justify;\">El incumplimiento a lo establecido por Resoluci\u00f3n 2\/2018 inhabilitar\u00e1 a la sociedad a contabilizar en el patrimonio neto la revaluaci\u00f3n practicada.<\/p>\n<p>Ciudad Aut\u00f3noma de Buenos Aires, Mayo de 2018.<\/p>","protected":false},"excerpt":{"rendered":"<p>Inspecci\u00f3n General de Justicia (IGJ). Resoluci\u00f3n General 2\/2018. Reval\u00fao T\u00e9cnico. Presentaci\u00f3n de estados contables. Adecuaciones. Ley 27.430. Con fecha 11 de mayo de 2018 se public\u00f3 en el Bolet\u00edn Oficial de la Rep\u00fablica Argentina Resoluci\u00f3n 2\/2018 de la IGJ. La mencionada resoluci\u00f3n establece que las&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[62],"tags":[],"class_list":["post-16977","post","type-post","status-publish","format-standard","hentry","category-sintesis-informativas"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>IGJ | Resoluci\u00f3n General 2\/2018. Reval\u00fao T\u00e9cnico. Adecuaciones. 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