International Financial Reporting Standards (IFRS)


International Financial Reporting Standards (IFRS)

The International Financial Reporting Standards (IFRS), also known by their acronym in English as IFRS (International Financial Reporting Standards) are intended to have standardized and reliable information. They achieve the comparability of Argentine public entities with those of the rest of the world, by using consistent preparation bases.

We estimate Fair Values for plant and equipment property; inventories; leases; intangible assets, agriculture and investment properties.

We also help you determine:

  • Componentization of immobilized assets,
  • Residual values,
  • Useful lives and
  • Depreciation methods


The rules of application are:

  • IAS 16. Property plant and equipment
  • IAS 17. Leases
  • IAS 36. Impairment of assets
  • IAS 38. Intangible assets
  • IAS 40. Real estate investment
  • IAS 41. Agriculture
  • IFRS 5. Non-current assets held for sale and interrupted activities