Template-Type: ReDIF-Article 1.0
Author-Name: Manuel Gilabert
Author-Workplace-Name: Universidad Argentina de la Empresa, Argentina.
Title: Tratamiento de la moneda extranjera en economías de tipo de cambio múltiple
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
Classification-JEL: M41
Keywords: Foreign currency-exchange rate-exchange rate restrictions-parallel markets-MEP dollar
Journal: Proyecciones
Pages: 33-45
Issue: 18
Number: 4
Year: 2024
Month: May-October
DOI:https://doi.org/10.24215/26185474e030
File-URL: https://revistas.unlp.edu.ar/proyecciones/article/view/15899
File-Format: Application/pdf
Handle: RePEc:lap:proyec:36