Version 21 - January 2026 (template release)
Template release pack
This release focuses on the Major legislative content changes, features and correction updates for the period ending December 2025. The template is available on platform 6.28.9259 / 6.29.9459 / 6.30.9574 / 6.31.9627 / 6.32.9713 / 6.33.9810 / 6.34.9900.
Release notes
- Period ended: December 31, 2025
- Update type: Major: Legislative and Features
Overview
This Argentina Corporate Template Content Version 21 is a major release that includes important legislative updates, along with new features.
Key legislative updates in this version are effective for annual periods beginning on or after January 2025. These updates include: compliance statement in financial reports to align with Argentine Technical Resolution No. 54 (as amended by RT No. 56), Law No. 27,468, FACPCE standards, Resolutions JG No. 539/18 and 553/19, Resolution No. 107/2018 (CPCECABA) and IGJ General Resolution No. 10/2018.
This version 21 release has been made available on platforms 6.28.9259, 6.29.9459, 6.30.9574, 6.31.9627, 6.32.9713, 6.33.9810 and 6.34.9900.
Legislative
Accounting Reference Number | Details |
|---|---|
RT No. 54 | Updated compliance statement in financial reports to align with Argentine Technical Resolution No. 54 (as amended by RT No. 56) |
Law No. 27,468 | This law repealed prior restrictions and enabled full application of Article 62 of the General Companies Law |
FACPCE standards: | Technical Resolution (RT) No. 6, RT No. 17 (section 3.1), Interpretation No. 8, and related application guides |
Resolutions JG No. 539/18 and 553/19 | Resolutions declaring Argentina's high-inflation context since July 1, 2018 and requiring RT No. 6 for annual and interim financial statements, with transitional provisions |
Resolution No. 107/2018 (CPCECABA) and IGJ General Resolution No. 10/2018 | Resolutions confirming mandatory restatement for periods ending on or after December 31, 2018. |
Corrections
There are no corrections for this release.
Features
Item ID
| Title
| Details and limitations
|
|---|---|---|
4655558 | "Síndico" & "Comisión Fiscalizadora" folders' display condition | Change: Updated folders "Informe del Síndico" and "Comisión Fiscalizadora" to display conditionally based on the "Proveedores de Servicios" tick box, making the template more automated. Location:
|
4655559 | Addition of a new report: Reporte E-2 | Change: Added Reporte E-2 to the report list so that it is consistent with the Streamline and other global templates. Location:
|
4655091 Consistency ID 46 | Notes and annexes folders conditional displayed | Change: Added a feature that conditionally displays each sub-notes folder when its related category contains values. Location:
Change: Added a feature that conditionally displays each annex folder when its related category contains values. Location:
|
4655091 Consistency ID 103 | Capitalised contents page | Change: Added an extra contents page that capitalizes the main areas of the report, disabled by default because a newer version exists. This addition ensures alignment with Streamline and other global templates. Location:
|
4655091 Consistency ID 20 | Additional optional headers for report sections | Change: Additional optional headers for report sections. To align with other global templates and the latest Streamline template standards, we've added extra headers to relevant report sections. These headers are disabled by default to preserve the original layout, but users can easily switch to the streamlined headers whenever they choose.. Location:
|
Content changes
Item ID
| Title
| Details and Limitations
|
|---|---|---|
4730619 | Legislative updates for years ended 31 December 2025 | Change: Removed the sentence: (Información no examinada y no cubierta por el informe de los Auditores Independientes) following our content provider's guidance. Location:
Change: Disabled and marked as [Pred dic 2025] as this paragraph is not applicable. Location:
Change: Updated compliance statement in financial reports to align with Argentine Technical Resolution No. 54 (as amended by RT No. 56) Location:
Change: Updated disclosure on the main legal and professional standards governing the restatement of financial statements in homogeneous currency. This includes:
These updates reflect the requirement to re-express financial statements when cumulative inflation exceeds 100% over three years, as observed in 2025, and acknowledge that this trend is expected to continue. Location:
Change: Updated inflation for the period Location:
Change: Amended paragraph to include reference to new regulations. Location:
Change: Updated inflation rate for the period Location:
Change: Updated the exchange regulation Location:
Change: Disabled section and marked as [Pre Dec 2025] as it is no longer required. Location:
Change: Updated exchange rate for the period Location:
Change: Disabled section and marked as [Pre Dec 2025] as 'Impuesto PAIS' is not applicable for 2025. Location:
|
XBRL changes
There is no XBRL for this release.
Impact on existing clients
There are no impacts identified for this release.
Deviations from standard configuration
There are no deviations identified for this release.
Appendix
There are no appendix items for this release.
Known issues
There are no known issues.
Additional information
There's no additional information.
Related Content
-
Argentina
Format:
Article,
1 min read