Estados contables de fideicomisos ordinarios de la provincia de Entre Ríos – Análisis de las normas contables aplicadas e información complementaria revelada
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Date
2025
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Universidad Nacional de Entre Ríos. Facultad de Ciencias Económicas; Argentina
Abstract
En el presente trabajo de investigación se propuso analizar los criterios contables de medición y exposición utilizados en la preparación de estados contables de fideicomisos ordinarios con domicilio en la provincia de Entre Ríos, a partir de un enfoque cualitativo mediante la estrategia metodológica de estudios de casos. Para delimitar la problemática, se abordaron las prácticas de revelación voluntaria de información complementaria y el tratamiento contable del patrimonio fiduciario, variable clave que distingue a los fideicomisos de otros entes contables. El estudio tuvo una muestra de 21 fideicomisos cuyos ejercicios económicos se iniciaron entre el 01/01/2022 y 31/12/2022, e incluye tanto el análisis de estados contables como entrevistas a profesionales intervinientes en su preparación y auditoría. A partir del análisis de estados contables, se obtuvieron los siguientes hallazgos principales: la totalidad de los fideicomisos ordinarios de la muestra aplican normas contables vigentes en materia de reconocimiento, medición y exposición, particularmente las Resoluciones Técnicas N° 41, 8 y 9. No obstante, se observa que un porcentaje considerable de fideicomisos optan por no presentar el Estado de Flujo de Efectivo. En el Estado de Evolución del Patrimonio Neto se evidencian discrepancias en cuanto a la denominación del patrimonio neto fiduciario. Asimismo, casi la mitad de los fideicomisos ordinarios bajo análisis optan por no exponer información adicional de manera voluntaria. Las entrevistas a profesionales permitieron profundizar sobre las limitaciones normativas actuales, señalando la necesidad de revisar los criterios de medición, el tratamiento del patrimonio fiduciario y la inclusión de información cualitativa que permita reflejar adecuadamente la realidad contable de los fideicomisos ordinarios. Los resultados de esta investigación buscan contribuir al debate profesional en torno a la regulación contable de los fideicomisos ordinarios en Argentina en general, y en la provincia de Entre Ríos en particular.
This research aimed to analyze the accounting criteria for measurement and presentation used in the preparation of financial statements of ordinary trusts domiciled in the province of Entre Ríos, based on a qualitative approach and using a case study methodology. To define the scope of the study, the analysis focused on voluntary disclosure practices of supplementary information and the accounting treatment of the fiduciary net assets—a key variable that distinguishes trusts from other accounting entities. The study sample consisted of 21 trusts whose fiscal years began between 01/01/2022 and 12/31/2022, and included both the analysis of their financial statements and interviews with professionals involved in their preparation and auditing. The analysis of the financial statements revealed the following main findings: all the ordinary trusts in the sample apply current accounting standards for recognition, measurement, and presentation, particularly Technical Resolutions No. 41, 8, and 9. However, a significant number of trusts chose not to present the Statement of Cash Flows. In the Statement of Changes in Net Assets, discrepancies were observed in the terminology used to refer to fiduciary equity. Additionally, nearly half of the trusts analyzed chose not to voluntarily disclose supplementary information. Interviews with professionals allowed for a deeper understanding of the current regulatory limitations, highlighting the need to revise measurement criteria, the treatment of fiduciary equity, and the inclusion of qualitative information to adequately reflect the financial reality of ordinary trusts. The findings of this study aim to contribute to the professional debate on the accounting regulation of ordinary trusts in Argentina in general, and in the province of Entre Ríos in particular.
This research aimed to analyze the accounting criteria for measurement and presentation used in the preparation of financial statements of ordinary trusts domiciled in the province of Entre Ríos, based on a qualitative approach and using a case study methodology. To define the scope of the study, the analysis focused on voluntary disclosure practices of supplementary information and the accounting treatment of the fiduciary net assets—a key variable that distinguishes trusts from other accounting entities. The study sample consisted of 21 trusts whose fiscal years began between 01/01/2022 and 12/31/2022, and included both the analysis of their financial statements and interviews with professionals involved in their preparation and auditing. The analysis of the financial statements revealed the following main findings: all the ordinary trusts in the sample apply current accounting standards for recognition, measurement, and presentation, particularly Technical Resolutions No. 41, 8, and 9. However, a significant number of trusts chose not to present the Statement of Cash Flows. In the Statement of Changes in Net Assets, discrepancies were observed in the terminology used to refer to fiduciary equity. Additionally, nearly half of the trusts analyzed chose not to voluntarily disclose supplementary information. Interviews with professionals allowed for a deeper understanding of the current regulatory limitations, highlighting the need to revise measurement criteria, the treatment of fiduciary equity, and the inclusion of qualitative information to adequately reflect the financial reality of ordinary trusts. The findings of this study aim to contribute to the professional debate on the accounting regulation of ordinary trusts in Argentina in general, and in the province of Entre Ríos in particular.
Description
FIL: González, José María. Universidad Nacional de Entre Ríos. Facultad de Ciencias Económicas; Argentina
FIL: Florentín, Sofía. Universidad Nacional de Entre Ríos. Facultad de Ciencias Económicas; Argentina
TIPO UNER: Tesis de Posgrado
PROPUESTA: Maestría en Contabilidad
FIL: Florentín, Sofía. Universidad Nacional de Entre Ríos. Facultad de Ciencias Económicas; Argentina
TIPO UNER: Tesis de Posgrado
PROPUESTA: Maestría en Contabilidad
Keywords
Fideicomisos ordinarios, Estados contables, Patrimonio fiduciario, Información complementaria, Naturaleza Jurídica