Version 21 - November 2025 (CUD release)

Content update

The Argentina Corporate Template contains Illustrative Model Content with legislative coverage for Annual Year End Reporting until 31.12.2025.
  • Financial Period Type: 12-Months (Annual)
  • Current Compliance Until: Year End June 2025
  • Target Industry Type: Manufacturing, Services, Generic (excl. Financial Services)

Legislative updates

Legislative updates to the Illustrative Model Content for Year End June 2025 to remain compliant until December 31, 2025.
For FY beginning on or after January 1, 2025, the new standard RT 54 Norma Unificada Argentina "Technical Resolution 54: Argentine Unified Standard" applies. It deletes several previous standards and consolidates them into a single accounting standard. It establishes different accounting criteria or simplifications depending on whether companies are classified as small, medium-sized, or other companies.

Early adoption

No early adoption available for these accounting standards.

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