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CNV Regulates the Presentation of Financial Statements of Issuers of Shares and Negotiable Obligations.

On August 15, 2023, General Resolution No. 972/2023, issued by the Argentine Securities and Exchange Commission (“CNV”), was published in the Official Gazette of the Argentine Republic. The purpose of this resolution is to establish guidelines for the presentation of financial statements by issuers of shares and/or negotiable obligations, as well as to preserve comparability, and applies to both International Financial Reporting Standards (IFRS), and the Argentine Professional Accounting Standards and their Interpretations issued by the FACPCE.

Access the complete text of the Resolution here.

This publication does not constitute a legal opinion on specific issues. If necessary, specialized legal advice should be sought.

For further information, please contact:

Sebastián LuegmayerLuegmayerS@eof.com.ar