{"id":20073,"date":"2026-10-14T11:52:15","date_gmt":"2026-10-14T14:52:15","guid":{"rendered":"https:\/\/arv-argentina.com\/?p=20073"},"modified":"2026-10-14T11:56:22","modified_gmt":"2026-10-14T14:56:22","slug":"sintesis-informativa-36-2026","status":"publish","type":"post","link":"https:\/\/arv-argentina.com\/es\/sintesis-informativa-36-2026\/","title":{"rendered":"SINTESIS INFORMATIVA N\u00b0 36\/2026"},"content":{"rendered":"<p><\/p>\n<h4><strong>Fondo de Asistencia Laboral (FAL): tratamiento contable<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">An\u00e1lisis del tratamiento del FAL desde la \u00f3ptica de las normas contables profesionales argentinas (RT 54 \u2013 NUA) y, en lo pertinente, de las NIIF, con foco en el reconocimiento, la medici\u00f3n, la registraci\u00f3n y la exposici\u00f3n en los estados contables del empleador.<\/p>\n<p><strong><a href=\"https:\/\/arv-argentina.com\/pdf\/informe_FAL_Impacto_contable_ARV.pdf\" target=\"_blank\" rel=\"noopener\">&gt; Descargar informe PDF<\/a><\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>Fondo de Asistencia Laboral (FAL): tratamiento contable &nbsp; An\u00e1lisis del tratamiento del FAL desde la \u00f3ptica de las normas contables profesionales argentinas (RT 54 \u2013 NUA) y, en lo pertinente, de las NIIF, con foco en el reconocimiento, la medici\u00f3n, la registraci\u00f3n y la exposici\u00f3n&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[62],"tags":[],"class_list":["post-20073","post","type-post","status-publish","format-standard","hentry","category-sintesis-informativas"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Fondo de Asistencia Laboral (FAL): tratamiento contable<\/title>\n<meta name=\"description\" content=\"An\u00e1lisis del tratamiento del FAL desde la \u00f3ptica de las normas contables profesionales argentinas (RT 54 \u2013 NUA) ...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/arv-argentina.com\/es\/sintesis-informativa-36-2026\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fondo de Asistencia Laboral (FAL): tratamiento contable\" \/>\n<meta property=\"og:description\" content=\"An\u00e1lisis del tratamiento del FAL desde la \u00f3ptica de las normas contables profesionales argentinas (RT 54 \u2013 NUA) ...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/arv-argentina.com\/es\/sintesis-informativa-36-2026\/\" \/>\n<meta property=\"og:site_name\" content=\"ARV Argentina | Alvarez Roperti Venegas Consultores Tributarios &amp; 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