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Technical resolution Nº31 (RT31) the former "technical revalue"


Technical resolution Nº31 (RT31) the former "Technical Revalue"The technical resolution Nº31, issued by the Argentine Federation of Professional Councils in Economic Sciences ("FACPCE"), inserts or replaces the assets measurement in the argentine accounting regulations (previously known as technical reassessment) as an alternative and optional criterion for the products measurement.

The aim is:

To even the entities that do not apply the Technical Resolution Nº26 (RT26) with the ones that apply RT26 and therefore NIIF and
Allow an asset measurement criterion to be use in certain circumstances (loss of currency purchasing power, lack of implementation of the integral adjustment by inflation, etc) for better information of the company assets.



We have the experience to help you in the implementation of the RT 31 that will allow you to ease the inflationary effects.

Additionally, it will allow your accounting statements to be reliable and will ease the correct creditworthiness evaluation of your company


International Financial Reporting Standards

This is the second year of implementation of the IFRS (International Financial Reporting Standards) in Argentina. We can help you in the implementation or following of the application of the following standards :


NIC 5 Assets available for sale

NIC 16 Fixed Assets

NIC 38 Intangible Assets

NIC 36  Assets Value Deterioration

NIC 40 Investment Properties

NIC 41 Agriculture


We can also help you determine the exact time of capital assets componentization, to determine salvage values, service life and amortisement methods.   |



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