: Aportes iniciales, utilidades del ejercicio y constitución de reservas obligatorias. Dinámica de Gestión y Resultados (Elementos 6, 7 y 8)
The current official regulation is still , which approved the Plan Contable General Empresarial (PCGE) effective since January 1, 2019. There were no structural changes to the chart of accounts itself in 2020. However, the year 2020 was significant due to the application of IFRS 9 (Financial Instruments) and IFRS 16 (Leases) , which changed the dynamics of how certain accounts are used (specifically accounts 14, 16, 17, and 40). : Aportes iniciales
Representan las obligaciones con terceros y los fondos propios de la organización. Elemento 4: Pasivo : Aportes iniciales