Plansky, Michael
April 1985
FE: The Magazine for Financial Executives;Apr1985, Vol. 1 Issue 4, p10
Trade Publication
The article focuses on accounting practice in five Latin American countries including Brazil, Mexico, Argentina, Colombia and Venezuela. These countries have some form of regulatory body governing its accounting policies, but the degree of enforcement responsibility varies significantly. Mexico recently adopted accounting principle B-10, which mandates inflation accounting for all financial statements beginning in 1984. In Brazil, Article 185 of the Corporation Law specifies rules for accounting for inflation. In Argentina, all nonmonetary assets, nonmonetary liabilities and shareholders' equity excluding capitalized amounts that have not been paid in, are adjusted for inflation.


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