Escolar Documentos
Profissional Documentos
Cultura Documentos
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0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
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0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
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0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
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00ffd9
}}\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \f10 \fs19 \cf0 \f10 \fs
19 \cf0 Obligacin de presentarlo a aquellos ejercicios iniciados a partir del 23
de setiembre de 1.983,
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 Lo
s Estados Contables consolidados se presentarn como Anexo integrante de los Estad
os Contables de
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 la
s sociedades controlantes (art. 33 Ley 19.550)
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 Ob
ligatoriedad de presentar Estados Contables en los informes o dictmenes sobre Es
tados Contables de
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 pe
rodos intermedios.
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 Al
cance: la sociedad controlante debe poseer ms del 50% del capital y de los votos
necesarios para
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 fo
rmar la voluntad social en las reuniones sociales o asambleas ordinarias de la c
ontrolada.
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \par\f10 \fs19 \cf
0 Objetivos De La Consolidacin
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 Pr
esentar la situacin patrimonial y financiera y los resultados de las operaciones
de un grupo de
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 so
ciedades relacionadas en razn de un control comn, como si el grupo fuera una sola
sociedad.
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 Lo
s Estados consolidados permiten apreciar su tamao, volumen de operaciones, situac
in patrimonial y
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 fi
nanciera y resultados de sus operaciones.
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \par\f10 \fs19 \cf
0 Valuacin De La Inversin En La Sociedad Controlante
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 El
mtodo de preparacin de los Estados Contables consolidados es vlido cualquiera sea
el criterio de
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 va
luacin de las participaciones en los Estados Contables de la sociedad controlante
.
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 Se
debe aplicar el mtodo del Valor Patrimonial Proporcional de acuerdo a las normas
de la Resolucin
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 Tcn
ica N5.
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \par\f10 \fs19 \cf
0 Normas Sobre Consolidacin
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 Es
tados consolidados. Son los de un grupo econmico constituido, en razn de la existe
ncia de un control
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 co
mn, por la sociedad controlante y las sociedades controladas por ella, dando cons
ideracin a los
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 in
tereses de terceros ajenos a los propietarios de la sociedad controlante.
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 So
ciedad controlante. Artculo 33 inc. 1 Ley 19.550. Cuando se posea participacin por
cualquier ttulo que
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 ot
orgue los votos necesarios para formar la voluntad social en las reuniones socia
les o asambleas
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 or
dinarias.
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 Vo
tos necesarios para formar la voluntad social, implica poseer ms del 50% de los v
otos posibles, en
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 fo
rma directa o indirecta, a la fecha de cierre del ejercicio de la sociedad contr
olante.
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 Lo
s Estados Contables de una sociedad controlante deben incorporar como informacin
complementaria
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 de
ellos a los Estados Contables consolidados a la misma fecha.
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 Re
gla General: los Estados Contables de todas las sociedades integrantes del conju
nto deben ser
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 co
nsolidados.
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 Si
alguna de las sociedades integrantes del conjunto econmico desarrollara activida
des no homogneas,
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 no
se considera razn suficiente para omitir la consolidacin.
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 Es
necesario incluir en una sola lnea de los Estados Contables consolidados la inve
rsin en sociedades
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 co
n actividades muy heterogneas. En este caso la inversin debe valuarse por el mtodo
del Valor
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 Pa
trimonial Proporcional
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \par\f10 \fs19 \cf
0 Requisitos Para Consolidar Estados Contables
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 Lo
s Estados Contables de todas las sociedades integrantes del ente consolidado deb
en ser preparados a
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 la
fecha de los Estados Contables consolidados y abarcando igual perodo de tiempo,
pudindose preparar
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 Es
tados Contables especiales a efectos de la consolidacin.
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 En
forma excepcional, podrn utilizarse Estados Contables cuyo cierre no exceda los
tres meses de la
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 fe
cha de cierre de la consolidante.
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 La
s normas contables a utilizar, deben ser similares a todos los integrantes del e
nte consolidado:
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 va
luacin de activos y pasivos, medicin de resultados, procedimientos de reexpresin en
moneda
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 co
nstante a la fecha de cierre, procedimiento de conversin originalmente expresado
s en otras monedas,
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 cl
asificacin de partidas en los Estados Contables.
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 Es
tado de Situacin Patrimonial: las inversiones en sociedades controladas son susti
tuidas por los activos
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 y
pasivos de estas, los que se agrupan con los de las sociedad controlante. Debe s
egregarse la porcin
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 de
l Patrimonio Neto total perteneciente a la participacin minoritaria.
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 Es
tado de Resultados: el resultado por las inversiones en empresas controladas deb
e sustituirse por las
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 pa
rtidas de los Estados de Resultados de estas, los que se agrupan con los de la s
ociedad controlante.
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 De
be segregarse la porcin del resultado del ejercicio atribuible a la participacin m
inoritaria, neta de su
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 ef
ecto impositivo.
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 En
caso de que existan errores contables en los Estados Contables, debern ajustarse
antes de las
\par}{\phpg\posx1305\pvpg\posy1318\absw9271\absh12508 \sl-240 \f10 \fs19 \cf0 el
iminaciones. Eliminaciones: Los crditos y deudas entre los miembros del ente cons
olidado, previa \par
}
\sect\sectd\pard\plain
\pgwsxn11920\pghsxn16840
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0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
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0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
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0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
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0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
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00ffd9
}}\par}{\phpg\posx1305\pvpg\posy1318\absw9315\absh12508 \f10 \fs19 \cf0 \f10 \fs
19 \cf0 conciliacin. Los resultados no trascendidos a terceros y originados por o
peraciones entre miembros del
\par}{\phpg\posx1305\pvpg\posy1318\absw9315\absh12508 \sl-240 \f10 \fs19 \cf0 en
te consolidado.
\par}{\phpg\posx1305\pvpg\posy1318\absw9315\absh12508 \sl-240 \f10 \fs19 \cf0 La
s sociedades controladas que formen parte de un grupo econmico deben comunicarlo
en notas a los
\par}{\phpg\posx1305\pvpg\posy1318\absw9315\absh12508 \sl-240 \f10 \fs19 \cf0 Es
tados Contables. Los Estados Contables consolidados debern ser transcriptos en el
Libro de
\par}{\phpg\posx1305\pvpg\posy1318\absw9315\absh12508 \sl-240 \f10 \fs19 \cf0 In
ventarios y Balances de la sociedad controlante.
\par}{\phpg\posx1305\pvpg\posy1318\absw9315\absh12508 \sl-240 \par\f10 \fs19 \cf
0 Definicin De Valor Patrimonial Proporcional Segn La R.T. 5:
\par}{\phpg\posx1305\pvpg\posy1318\absw9315\absh12508 \sl-240 \f10 \fs19 \cf0 Se
entiende por Valor Patrimonial Proporcional al resultante de aplicar al Patrimo
nio Neto de la sociedad
\par}{\phpg\posx1305\pvpg\posy1318\absw9315\absh12508 \sl-240 \f10 \fs19 \cf0 em
isora la proporcin de la tenencia en acciones ordinarias que corresponde a la emp
resa inversora.
\par}{\phpg\posx1305\pvpg\posy1318\absw9315\absh12508 \sl-240 \par\f10 \fs19 \cf
0 {\b 2.}{\b Aspectos}{\b particulares}{\b a}{\b tener}{\b en}{\b cuenta}{
\b para}{\b la}{\b consolidacin }
\par}{\phpg\posx1305\pvpg\posy1318\absw9315\absh12508 \sl-240 \f10 \fs19 \cf0 Tr
ansferencias De Ganancias{\b .} En aquellos casos en que se prevea transferenci
a de ganancias en forma
\par}{\phpg\posx1305\pvpg\posy1318\absw9315\absh12508 \sl-240 \f10 \fs19 \cf0 de
dividendos de la dominada a la dominante, como consecuencia de la gestin empresa
ria de la primera,
\par}{\phpg\posx1305\pvpg\posy1318\absw9315\absh12508 \sl-240 \f10 \fs19 \cf0 de
be computarse la incidencia impositiva que debiera tener esa decisin.
\par}{\phpg\posx1305\pvpg\posy1318\absw9315\absh12508 \sl-240 \f10 \fs19 \cf0 Es
to es vlido para cualquier impuesto existente a la fecha o a crearse, que grave l
os dividendos ya sea
\par}{\phpg\posx1305\pvpg\posy1318\absw9315\absh12508 \sl-240 \f10 \fs19 \cf0 qu
e se paguen o se prevea pagar. De manera tal que a reconocerse ganancias por inv
ersiones en otras
\par}{\phpg\posx1305\pvpg\posy1318\absw9315\absh12508 \sl-240 \f10 \fs19 \cf0 em
presas, stas sean netas de impuestos.
\par}{\phpg\posx1305\pvpg\posy1318\absw9315\absh12508 \sl-240 \par\f10 \fs19 \cf
0 Revaluos. La Resolucin Tcnica N 4 dispone que cualquier hecho o acto que efecta la
empresa
\par}{\phpg\posx1305\pvpg\posy1318\absw9315\absh12508 \sl-240 \f10 \fs19 \cf0 co
ntrolada que, sin incidir en los resultados de sta, modifiquen la magnitud de su
patrimonio neto, deben
\par}{\phpg\posx1305\pvpg\posy1318\absw9315\absh12508 \sl-240 \f10 \fs19 \cf0 im
putarse del mismo modo que lo hizo la subsidiaria.
\par}{\phpg\posx1305\pvpg\posy1318\absw9315\absh12508 \sl-240 \f10 \fs19 \cf0 Si
bien modifican el patrimonio neto, no es a consecuencia de resultados, sino por
un aumento en las
\par}{\phpg\posx1305\pvpg\posy1318\absw9315\absh12508 \sl-240 \f10 \fs19 \cf0 re
servas como contrapartida de la reexpresin del valor de los bienes y de igual for
ma sern considerados
\par}{\phpg\posx1305\pvpg\posy1318\absw9315\absh12508 \sl-240 \f10 \fs19 \cf0 en
los estados contables consolidados.
\par}{\phpg\posx1305\pvpg\posy1318\absw9315\absh12508 \sl-240 \par\f10 \fs19 \cf
0 Impuesto a las ganancias. Se debe tener en cuenta que si bien se eliminan los
resultados por las
\par}{\phpg\posx1305\pvpg\posy1318\absw9315\absh12508 \sl-240 \f10 \fs19 \cf0 op
eraciones intercompaas que no trascienden a terceros, stos pueden estar gravados po
r el impuesto a
\par}{\phpg\posx1305\pvpg\posy1318\absw9315\absh12508 \sl-240 \f10 \fs19 \cf0 la
s ganancias y/u otros impuestos.
\par}{\phpg\posx1305\pvpg\posy1318\absw9315\absh12508 \sl-240 \par\f10 \fs19 \cf
0 Distintos momentos de la inversin y el control. El control determina la necesid
ad de efectuar los estados
\par}{\phpg\posx1305\pvpg\posy1318\absw9315\absh12508 \sl-240 \f10 \fs19 \cf0 co
ntables consolidados y ste puede lograrse en diferentes momentos:
\par}{\phpg\posx1305\pvpg\posy1318\absw9315\absh12508 \sl-240 \f10 \fs19 \cf0 a)
En una sola compra.
\par}{\phpg\posx1305\pvpg\posy1318\absw9315\absh12508 \sl-240 \f10 \fs19 \cf0 b)
A travs de compras parciales
\par}{\phpg\posx1305\pvpg\posy1318\absw9315\absh12508 \sl-240 \f10 \fs19 \cf0 En
una sola compra. El control o dominio de una empresa sobre otra se logra por l
a participacin en el
\par}{\phpg\posx1305\pvpg\posy1318\absw9315\absh12508 \sl-240 \f10 \fs19 \cf0 ca
pital que otorgue los votos necesarios para formar la voluntad social en sus rgan
os volitivos o directivos
\par}{\phpg\posx1305\pvpg\posy1318\absw9315\absh12508 \sl-240 \f10 \fs19 \cf0 o
como consecuencia de una influencia dominante en ellos por cualquier ttulo.
\par}{\phpg\posx1305\pvpg\posy1318\absw9315\absh12508 \sl-240 \f10 \fs19 \cf0 Es
decir que pueden lograrse ms del 50% de los votos que otorgan las acciones de la
empresa emisora al
\par}{\phpg\posx1305\pvpg\posy1318\absw9315\absh12508 \sl-240 \f10 \fs19 \cf0 ef
ectuarse una sola compra de ellas. Si as fuere puede suceder que le costo de esa
compra se efecta:
\par}{\phpg\posx1305\pvpg\posy1318\absw9315\absh12508 \sl-240 \f10 \fs19 \cf0 1.
A valor libros.
\par}{\phpg\posx1305\pvpg\posy1318\absw9315\absh12508 \sl-240 \f10 \fs19 \cf0 2.
A mayor valor.
\par}{\phpg\posx1305\pvpg\posy1318\absw9315\absh12508 \sl-240 \f10 \fs19 \cf0 3.
A menor valor.
\par}{\phpg\posx1305\pvpg\posy1318\absw9315\absh12508 \sl-240 \f10 \fs19 \cf0 A
valor libros. El capital social de una empresa constituida como sociedad annima e
st representado por
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00ffd9
}}\par}{\phpg\posx1305\pvpg\posy1318\absw9301\absh12724 \f10 \fs19 \cf0 \f10 \fs
19 \cf0 A mayor valor. El costo de la inversin puede ser mayor al de su valor rea
l (valor de libros). En ese caso, y
\par}{\phpg\posx1305\pvpg\posy1318\absw9301\absh12724 \sl-240 \f10 \fs19 \cf0 a
los efectos de los estados contables consolidados, se deben analizar las razones
de ello a fin de una
\par}{\phpg\posx1305\pvpg\posy1318\absw9301\absh12724 \sl-240 \f10 \fs19 \cf0 ad
ecuada exposicin.
\par}{\phpg\posx1305\pvpg\posy1318\absw9301\absh12724 \sl-240 \f10 \fs19 \cf0 An
alizados los estados contables de la emisora, las causas de la diferencia en ms p
ueden ser:
\par}{\phpg\posx1305\pvpg\posy1318\absw9301\absh12724 \sl-240 \f10 \fs19 \cf0 a)
Errores contables
\par}{\phpg\posx1305\pvpg\posy1318\absw9301\absh12724 \sl-240 \f10 \fs19 \cf0 b)
Desvos en la aplicacin de los P.C.G.A.
\par}{\phpg\posx1305\pvpg\posy1318\absw9301\absh12724 \sl-240 \f10 \fs19 \cf0 c)
Diferencias en la valuacin de los bienes
\par}{\phpg\posx1305\pvpg\posy1318\absw9301\absh12724 \sl-240 \f10 \fs19 \cf0 d)
Valor llave
\par}{\phpg\posx1305\pvpg\posy1318\absw9301\absh12724 \sl-240 \par\f10 \fs19 \cf
0 a) Errores contables. Pueden existir bienes en la empresa comprada que se encu
entran subvaluados por
\par}{\phpg\posx1305\pvpg\posy1318\absw9301\absh12724 \sl-240 \f10 \fs19 \cf0 er
ror, repercutiendo ello en su patrimonio neto. Entonces es pertinente que tal su
bvaluacin de bienes sea
\par}{\phpg\posx1305\pvpg\posy1318\absw9301\absh12724 \sl-240 \f10 \fs19 \cf0 co
rregida en los libros de la sociedad comprada, as como otro tipo de error.
\par}{\phpg\posx1305\pvpg\posy1318\absw9301\absh12724 \sl-240 \f10 \fs19 \cf0 b)
Desvos en la aplicacin de los P.C.G.A. De igual forma que en el punto anterior, s
e debe proceder a
\par}{\phpg\posx1305\pvpg\posy1318\absw9301\absh12724 \sl-240 \f10 \fs19 \cf0 co
rregir la subvaluacin de los bienes de la empresa comprada.
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00ffd9
}}\par}{\phpg\posx1305\pvpg\posy1318\absw9322\absh12508 \f10 \fs19 \cf0 \f10 \fs
19 \cf0 2. Que no corresponda regularizar la valuacin de los bienes en los libro
s de la sociedad consolidada, pero
\par}{\phpg\posx1305\pvpg\posy1318\absw9322\absh12508 \sl-240 \f10 \fs19 \cf0 a
los efectos de los estados contables consolidados la sociedad consolidante mante
ndr el menor valor
\par}{\phpg\posx1305\pvpg\posy1318\absw9322\absh12508 \sl-240 \f10 \fs19 \cf0 pa
gado, como consecuencia de los determinados bienes que consider sobrevaluados.
\par}{\phpg\posx1305\pvpg\posy1318\absw9322\absh12508 \sl-240 \f10 \fs19 \cf0 d)
Llave Negativa. El menor valor pagado por la compra de la participacin en las em
presas del conjunto
\par}{\phpg\posx1305\pvpg\posy1318\absw9322\absh12508 \sl-240 \f10 \fs19 \cf0 ec
onmico pueden no corresponder a ninguna causa de las estipuladas anteriormente. L
a porcin pagada
\par}{\phpg\posx1305\pvpg\posy1318\absw9322\absh12508 \sl-240 \f10 \fs19 \cf0 de
menos ser imputada a resultados o a un rubro patrimonial denominado "Llave Negat
iva", segn resulte
\par}{\phpg\posx1305\pvpg\posy1318\absw9322\absh12508 \sl-240 \f10 \fs19 \cf0 de
las circunstancias especficas de la operacin.
nancias, sino por operaciones contables tales como los revalos tcnicos o legales o
ajustes integrales
\par}{\phpg\posx1305\pvpg\posy1318\absw9322\absh12508 \sl-240 \f10 \fs19 \cf0 po
r inflacin. Sin embargo, no habiendo variado la variacin porcentual de la sociedad
consolidante en la
\par}{\phpg\posx1305\pvpg\posy1318\absw9322\absh12508 \sl-240 \f10 \fs19 \cf0 co
nsolidada, aquella imputar el incremento al valor de la inversin, reconociendo su
participacin \par
}
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00ffd9
}}\par}{\phpg\posx1305\pvpg\posy1318\absw9306\absh12724 \f10 \fs19 \cf0 \f10 \fs
19 \cf0 proporcional en el patrimonio neto de sta, teniendo como contrapartida el
mismo sentido patrimonial dado
\par}{\phpg\posx1305\pvpg\posy1318\absw9306\absh12724 \sl-240 \f10 \fs19 \cf0 po
r la empresa dominada (reservas patrimoniales).
\par}{\phpg\posx1305\pvpg\posy1318\absw9306\absh12724 \sl-240 \par\f10 \fs19 \cf
0 Conformacin del capital. El capital social puede estar representado por distint
as combinaciones de tipos
\par}{\phpg\posx1305\pvpg\posy1318\absw9306\absh12724 \sl-240 \f10 \fs19 \cf0 de
acciones. Las acciones pueden ser ordinarias o preferidas y a su vez representa
r distintas cantidades
\par}{\phpg\posx1305\pvpg\posy1318\absw9306\absh12724 \sl-240 \f10 \fs19 \cf0 de
votos o diversas preferencias referidas a las caractersticas propias de cada emi
sin.
\par}{\phpg\posx1305\pvpg\posy1318\absw9306\absh12724 \sl-240 \f10 \fs19 \cf0 Es
necesario hacer un anlisis de la conformacin del capital, en el caso de ejercerse
el dominio de una
\par}{\phpg\posx1305\pvpg\posy1318\absw9306\absh12724 \sl-240 \f10 \fs19 \cf0 em
presa emisora, ya que de dicho estudio se determinar la real participacin en el pa
trimonio y la
\par}{\phpg\posx1305\pvpg\posy1318\absw9306\absh12724 \sl-240 \f10 \fs19 \cf0 co
rrecta apropiacin de los resultados de ella, en base a las acciones ordinarias.
\par}{\phpg\posx1305\pvpg\posy1318\absw9306\absh12724 \sl-240 \f10 \fs19 \cf0 Du
rante la tenencia de la inversin deber tenerse en cuenta que cualquier modificacin
en el patrimonio
\par}{\phpg\posx1305\pvpg\posy1318\absw9306\absh12724 \sl-240 \f10 \fs19 \cf0 ne
to de la sociedad consolidada, lo ser para la sociedad consolidante en proporcin a
su tenencia
\par}{\phpg\posx1305\pvpg\posy1318\absw9306\absh12724 \sl-240 \f10 \fs19 \cf0 pr
oporcional, neta de la incidencia de la conformacin del capital de la subsidiaria
.
\par}{\phpg\posx1305\pvpg\posy1318\absw9306\absh12724 \sl-240 \par\f10 \fs19 \cf
0 Participaciones indirectas. No slo cabe la obligacin de confeccionar estados con
tables consolidados a la
\par}{\phpg\posx1305\pvpg\posy1318\absw9306\absh12724 \sl-240 \f10 \fs19 \cf0 em
presa controlante o dominante de otra u otras en forma directa, sino que tambin c
uando el control se
\par}{\phpg\posx1305\pvpg\posy1318\absw9306\absh12724 \sl-240 \f10 \fs19 \cf0 ej
erce en forma indirecta. En el caso de existir el control indirecto a travs de ot
ra empresa sub controlante
\par}{\phpg\posx1305\pvpg\posy1318\absw9306\absh12724 \sl-240 \f10 \fs19 \cf0 de
una tercera a su vez controlada, es recomendable consolidar los estados contabl
es de estas ltimas en
\par}{\phpg\posx1305\pvpg\posy1318\absw9306\absh12724 \sl-240 \f10 \fs19 \cf0 pr
imer trmino, para luego consolidar el conjunto de ellas con los estados contables
de la empresa matriz.
\par}{\phpg\posx1305\pvpg\posy1318\absw9306\absh12724 \sl-240 \par\f10 \fs19 \cf
0 {\b 3.}{\b Mecnica}{\b de}{\b la}{\b consolidacin. }
\par}{\phpg\posx1305\pvpg\posy1318\absw9306\absh12724 \sl-240 \f10 \fs19 \cf0 Cu
mplidos los requisitos necesarios y efectuados los pasos previos consistentes en
ajustes, eliminaciones
\par}{\phpg\posx1305\pvpg\posy1318\absw9306\absh12724 \sl-240 \f10 \fs19 \cf0 y
sustituciones, y teniendo en cuenta los aspectos particulares, estamos en condic
iones de efectuar los
\par}{\phpg\posx1305\pvpg\posy1318\absw9306\absh12724 \sl-240 \f10 \fs19 \cf0 es
tados contables consolidados. Partiendo de los estados contables individuales de
las sociedades del
\par}{\phpg\posx1305\pvpg\posy1318\absw9306\absh12724 \sl-240 \f10 \fs19 \cf0 gr
upo, hay que sumar los rubros o cuentas equivalentes de todas las empresas para
arribar a estados
\par}{\phpg\posx1305\pvpg\posy1318\absw9306\absh12724 \sl-240 \f10 \fs19 \cf0 co
ntables nicos. As podemos confeccionar:
\par}{\phpg\posx1305\pvpg\posy1318\absw9306\absh12724 \sl-240 \f10 \fs19 \cf0 \f
i705 1. Estado de Situacin Patrimonial Consolidado.
\par}{\phpg\posx1305\pvpg\posy1318\absw9306\absh12724 \sl-240 \f10 \fs19 \cf0 \f
i705 2. Estado de Resultados Consolidado.
\par}{\phpg\posx1305\pvpg\posy1318\absw9306\absh12724 \sl-240 \f10 \fs19 \cf0 \f
tado de
\par}{\phpg\posx1305\pvpg\posy1318\absw9306\absh12724 \sl-240 \f10 \fs19 \cf0 Si
tuacin Patrimonial Consolidado en lo referente a las actividades homogneas o no de
las empresas a
\par}{\phpg\posx1305\pvpg\posy1318\absw9306\absh12724 \sl-240 \f10 \fs19 \cf0 co
nsolidar.
\par}{\phpg\posx1305\pvpg\posy1318\absw9306\absh12724 \sl-240 \f10 \fs19 \cf0 No
aparece en este estado la partida referida a los resultados por las inversiones
en empresas controladas,
\par}{\phpg\posx1305\pvpg\posy1318\absw9306\absh12724 \sl-240 \f10 \fs19 \cf0 ya
que sta fue sustituida por las partidas de los estados de resultados individuale
s de cada una de las
\par}{\phpg\posx1305\pvpg\posy1318\absw9306\absh12724 \sl-240 \f10 \fs19 \cf0 em
presas consolidadas. La porcin del resultado consolidado que le corresponde a los
socios minoritarios,
\par}{\phpg\posx1305\pvpg\posy1318\absw9306\absh12724 \sl-240 \f10 \fs19 \cf0 aj
enos al grupo, se segregar imputndose a una cuenta que la identifique con claridad
. Este resultado
\par}{\phpg\posx1305\pvpg\posy1318\absw9306\absh12724 \sl-240 \f10 \fs19 \cf0 mi
noritario se debe imputar neto de su efecto impositivo, antes de las eliminacion
es y ajustes. \par
}
\sect\sectd\pard\plain
\pgwsxn11920\pghsxn16840
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00ffd9
}}\par}{\phpg\posx1305\pvpg\posy1558\absw9320\absh12292 \f10 \fs19 \cf0 \f10 \fs
19 \cf0 Otros estados consolidados.
\par}{\phpg\posx1305\pvpg\posy1558\absw9320\absh12292 \sl-240 \f10 \fs19 \cf0 Bi
en pueden confeccionarse, sin carcter de obligatorios, otros estados consolidados
:
\par}{\phpg\posx1305\pvpg\posy1558\absw9320\absh12292 \sl-240 \f10 \fs19 \cf0 \f
i705 a) Estado de Evolucin del Patrimonio Neto Consolidado.
\par}{\phpg\posx1305\pvpg\posy1558\absw9320\absh12292 \sl-240 \f10 \fs19 \cf0 \f
i705 b) Estado de Resultados Acumulado Consolidado.
\par}{\phpg\posx1305\pvpg\posy1558\absw9320\absh12292 \sl-240 \f10 \fs19 \cf0 \f
i705 c) Estado de Origen y Aplicacin de Fondos Consolidado.
\par}{\phpg\posx1305\pvpg\posy1558\absw9320\absh12292 \sl-240 \f10 \fs19 \cf0 \f
i705 d) Presupuestos Consolidados.
\par}{\phpg\posx1305\pvpg\posy1558\absw9320\absh12292 \sl-240 \f10 \fs19 \cf0 \f
i705 e) Balances proyectados consolidados.
\par}{\phpg\posx1305\pvpg\posy1558\absw9320\absh12292 \sl-240 \f10 \fs19 \cf0 \f
i705 f) Cuadros y Anexos Consolidados, etc.
\par}{\phpg\posx1305\pvpg\posy1558\absw9320\absh12292 \sl-240 \f10 \fs19 \cf0 Es
tos estados cumplirn la funcin de informacin adicional a la de los estados contable
s bsicos, como
\par}{\phpg\posx1305\pvpg\posy1558\absw9320\absh12292 \sl-240 \f10 \fs19 \cf0 am
pliacin de la informacin para uso gerencial y para uso externo.
\par}{\phpg\posx1305\pvpg\posy1558\absw9320\absh12292 \sl-240 \f10 \fs19 \cf0 Su
implementacin estara dada por la sumatoria de los rubros o cuentas afines de los
estados contables
\par}{\phpg\posx1305\pvpg\posy1558\absw9320\absh12292 \sl-240 \f10 \fs19 \cf0 in
dividuales de las empresas del conjunto econmico y tendran gran utilidad para la t
oma de decisiones.
\par}{\phpg\posx1305\pvpg\posy1558\absw9320\absh12292 \sl-240 \par\f10 \fs19 \cf
0 Exposicin{\b . }
\par}{\phpg\posx1305\pvpg\posy1558\absw9320\absh12292 \sl-240 \f10 \fs19 \cf0 La
s normas vigentes relacionadas con la exposicin de los estados contables rigen ig
ualmente para los
\par}{\phpg\posx1305\pvpg\posy1558\absw9320\absh12292 \sl-240 \f10 \fs19 \cf0 ba
lances consolidados.
\par}{\phpg\posx1305\pvpg\posy1558\absw9320\absh12292 \sl-240 \f10 \fs19 \cf0 La
Resolucin Tcnica N 4 provee normas complementarias a las que deben ajustarse los e
stados
\par}{\phpg\posx1305\pvpg\posy1558\absw9320\absh12292 \sl-240 \f10 \fs19 \cf0 co
ntables consolidados y estn referidas a:
\par}{\phpg\posx1305\pvpg\posy1558\absw9320\absh12292 \sl-240 \f10 \fs19 \cf0 \f
i705 a) Participacin minoritaria.
\par}{\phpg\posx1305\pvpg\posy1558\absw9320\absh12292 \sl-240 \f10 \fs19 \cf0 \f
i705 b) Notas aclaratorias.
\par}{\phpg\posx1305\pvpg\posy1558\absw9320\absh12292 \sl-240 \f10 \fs19 \cf0 \f
i705 c) Sociedades consolidadas de actividad no homognea.
\par}{\phpg\posx1305\pvpg\posy1558\absw9320\absh12292 \sl-240 \f10 \fs19 \cf0 \f
i705 d) Sociedades de actividad no homognea incluidas en una sola lnea.
\par}{\phpg\posx1305\pvpg\posy1558\absw9320\absh12292 \sl-240 \f10 \fs19 \cf0 \f
i705 e) Cambios en el conjunto econmico.
\par}{\phpg\posx1305\pvpg\posy1558\absw9320\absh12292 \sl-240 \f10 \fs19 \cf0 \f
i705 f) Control no efectivo.
\par}{\phpg\posx1305\pvpg\posy1558\absw9320\absh12292 \sl-240 \f10 \fs19 \cf0 \f
i705 g) Normas de la Ley 19.550
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00ffd9
}}\par}{\phpg\posx1305\pvpg\posy1318\absw9302\absh12724 \f10 \fs17 \cf0 \f10 \fs
17 \cf0 homogneo. Esta segregacin se expondr en columnas internas de los estados co
ntables consolidados o
\par}{\phpg\posx1305\pvpg\posy1318\absw9302\absh12724 \sl-240 \f10 \fs17 \cf0 bi
en mediante notas al pie.
\par}{\phpg\posx1305\pvpg\posy1318\absw9302\absh12724 \sl-240 \f10 \fs17 \cf0 Co
mo mnimo deber exponerse los totales del activo, pasivo y patrimonio neto (los pri
meros divididos en
\par}{\phpg\posx1305\pvpg\posy1318\absw9302\absh12724 \sl-240 \f10 \fs17 \cf0 co
rrientes y no corrientes) y los resultados brutos y netos separando los ordinari
os, extraordinarios y
\par}{\phpg\posx1305\pvpg\posy1318\absw9302\absh12724 \sl-240 \f10 \fs17 \cf0 aj
ustes de ejercicios anteriores.
\par}{\phpg\posx1305\pvpg\posy1318\absw9302\absh12724 \sl-240 \f10 \fs17 \cf0 d)
Sociedades de actividad no homognea incluidas en una sola lnea. Si a pesar de e
xistir actividades
\par}{\phpg\posx1305\pvpg\posy1318\absw9302\absh12724 \sl-240 \f10 \fs17 \cf0 mu
y heterogneas en las empresas del grupo se opta por incluirlas en una sola lnea, e
s decir, no se omite
\par}{\phpg\posx1305\pvpg\posy1318\absw9302\absh12724 \sl-240 \f10 \fs17 \cf0 co
nsolidar a las sociedades con actividades no homogneas, se valuar la inversin a su
valor patrimonial
\par}{\phpg\posx1305\pvpg\posy1318\absw9302\absh12724 \sl-240 \f10 \fs17 \cf0 pr
oporcional y se deber incluir informacin adicional. Dicha informacin deber aclarar l
os motivos que
\par}{\phpg\posx1305\pvpg\posy1318\absw9302\absh12724 \sl-240 \f10 \fs17 \cf0 ju
stifiquen el tratamiento adoptado y adems la informacin exigida para el caso de la
s sociedades de
\par}{\phpg\posx1305\pvpg\posy1318\absw9302\absh12724 \sl-240 \f10 \fs17 \cf0 ac
tividad no homognea.
\par}{\phpg\posx1305\pvpg\posy1318\absw9302\absh12724 \sl-240 \f10 \fs17 \cf0 La
valuacin correspondiente a la inversin en una o ms empresas con actividades hetero
gneas, incluida
\par}{\phpg\posx1305\pvpg\posy1318\absw9302\absh12724 \sl-240 \f10 \fs17 \cf0 en
el estado contable consolidado en una sola lnea, significa que en lugar de sumar
se las cuentas
\par}{\phpg\posx1305\pvpg\posy1318\absw9302\absh12724 \sl-240 \f10 \fs17 \cf0 eq
uivalentes de ellas con las de la empresa consolidante, se encuentran en el esta
do contable consolidado
\par}{\phpg\posx1305\pvpg\posy1318\absw9302\absh12724 \sl-240 \f10 \fs17 \cf0 ex
puestas en un solo monto. Este monto expone sintticamente la proporcin que le cor
responde a la
\par}{\phpg\posx1305\pvpg\posy1318\absw9302\absh12724 \sl-240 \f10 \fs17 \cf0 so
ciedad matriz, en el Patrimonio Neto de la empresa o empresas no consolidadas an
alticamente (lnea
\par}{\phpg\posx1305\pvpg\posy1318\absw9302\absh12724 \sl-240 \f10 \fs17 \cf0 po
r lnea).
\par}{\phpg\posx1305\pvpg\posy1318\absw9302\absh12724 \sl-240 \f10 \fs17 \cf0 e)
Cambios en el conjunto econmico. Todo cambio que se produzca relativo al primera
o ltima vez que se
\par}{\phpg\posx1305\pvpg\posy1318\absw9302\absh12724 \sl-240 \f10 \fs17 \cf0 co
nsoliden estados contables o a las normas contables vigentes deber exponerse por
on arreglo a los
\par}{\phpg\posx1305\pvpg\posy1318\absw9302\absh12724 \sl-240 \f10 \fs17 \cf0 pr
incipios de contabilidad generalmente aceptados y a las normas que establezca la
autoridad de
\par}{\phpg\posx1305\pvpg\posy1318\absw9302\absh12724 \sl-240 \f10 \fs17 \cf0 co
ntralor".
\par}{\phpg\posx1305\pvpg\posy1318\absw9302\absh12724 \sl-240 \f10 \fs17 \cf0 h)
Obligaciones de la empresas controladas. Las empresas controladas que conforman
el grupo
\par}{\phpg\posx1305\pvpg\posy1318\absw9302\absh12724 \sl-240 \f10 \fs17 \cf0 em
presario deben exponer por nota a sus estados contables individuales la circunst
ancia de ser subsidiaria
\par}{\phpg\posx1305\pvpg\posy1318\absw9302\absh12724 \sl-240 \f10 \fs17 \cf0 de
otra que deber identificar.
\par}{\phpg\posx1305\pvpg\posy1318\absw9302\absh12724 \sl-240 \f10 \fs17 \cf0 i)
Registracin en la empresa controlante. Si bien los estados contables consolidado
s son un producto de
\par}{\phpg\posx1305\pvpg\posy1318\absw9302\absh12724 \sl-240 \f10 \fs17 \cf0 la
contabilidad, su obtencin se realiza en hojas de trabajo y sus pasos no se regis
tran en asientos en
\par}{\phpg\posx1305\pvpg\posy1318\absw9302\absh12724 \sl-240 \f10 \fs17 \cf0 li
bros. Pero los estados contables consolidados se deben transcribir en el libro d
e Inventarios y Balances
\par}{\phpg\posx1305\pvpg\posy1318\absw9302\absh12724 \sl-240 \f10 \fs17 \cf0 de
la empresa controlante, a continuacin de sus propios estados contables, como un
anexo ms.
\par}{\phpg\posx1305\pvpg\posy1318\absw9302\absh12724 \sl-240 \f10 \fs17 \cf0 j)
Informe del auditor. La Resolucin Tcnica N 4 requiere opinin profesional independie
nte especfica
\par}{\phpg\posx1305\pvpg\posy1318\absw9302\absh12724 \sl-240 \f10 \fs17 \cf0 so
bre estados contables consolidados, y dictamen de contador pblico independiente s
obre los estados
\par}{\phpg\posx1305\pvpg\posy1318\absw9302\absh12724 \sl-240 \f10 \fs17 \cf0 co
ntables individuales utilizados para la consolidacin.
\par}{\phpg\posx1305\pvpg\posy1318\absw9302\absh12724 \sl-240 \f10 \fs17 \cf0 Pu
eden darse distintas alternativas para el profesional:
\par}{\phpg\posx1305\pvpg\posy1318\absw9302\absh12724 \sl-240 \f10 \fs17 \cf0 a)
Que audite los estados contables de la sociedad controlante (que incluye los e
stados contables
\par}{\phpg\posx1305\pvpg\posy1318\absw9302\absh12724 \sl-240 \f10 \fs17 \cf0 co
nsolidados) y de las sociedades controladas. \par
}
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00ffd9
}}\par}{\phpg\posx1305\pvpg\posy1318\absw9270\absh3004 \f10 \fs19 \cf0 \f10 \fs1
9 \cf0 b) Que audite solo los estados contables de la sociedad controlante y asu
ma la responsabilidad plena por
\par}{\phpg\posx1305\pvpg\posy1318\absw9270\absh3004 \sl-240 \f10 \fs19 \cf0 el
trabajo hecho por otros profesionales en los estados contables de las sociedades
controladas.
\par}{\phpg\posx1305\pvpg\posy1318\absw9270\absh3004 \sl-240 \f10 \fs19 \cf0 c)
Que audite solo los estados contables de la sociedad controlante y no asuma la r
esponsabilidad por el
\par}{\phpg\posx1305\pvpg\posy1318\absw9270\absh3004 \sl-240 \f10 \fs19 \cf0 tra
bajo de otros profesionales en los estados contables de alguna o ninguna de las
sociedades
\par}{\phpg\posx1305\pvpg\posy1318\absw9270\absh3004 \sl-240 \f10 \fs19 \cf0 con
troladas.
\par}{\phpg\posx1305\pvpg\posy1318\absw9270\absh3004 \sl-240 \f10 \fs19 \cf0 d)
Que audite solo los estados contables del conjunto econmico y de alguna o ninguna
de las sociedades
\par}{\phpg\posx1305\pvpg\posy1318\absw9270\absh3004 \sl-240 \f10 \fs19 \cf0 del
grupo, asumiendo la responsabilidad plena por el trabajo de otros profesionales
en los estados
\par}{\phpg\posx1305\pvpg\posy1318\absw9270\absh3004 \sl-240 \f10 \fs19 \cf0 con
tables de las sociedades individuales restantes.
\par}{\phpg\posx1305\pvpg\posy1318\absw9270\absh3004 \sl-240 \f10 \fs19 \cf0 e)
Que audite solo los estados contables consolidados del conjunto econmico y de alg
una o ninguna de
\par}{\phpg\posx1305\pvpg\posy1318\absw9270\absh3004 \sl-240 \f10 \fs19 \cf0 las
sociedades del grupo y no asuma la responsabilidad por el trabajo de otros prof
esionales en los
\par}{\phpg\posx1305\pvpg\posy1318\absw9270\absh3004 \sl-240 \f10 \fs19 \cf0 est
ados contables de alguna o ninguna de las sociedades controladas.
\par}{\phpg\posx1305\pvpg\posy1318\absw9270\absh3004 \sl-240 \f10 \fs19 \cf0 En
todos los casos el informe del auditor versar acerca de los estados contables aud
itados, y en su
\par}{\phpg\posx1305\pvpg\posy1318\absw9270\absh3004 \sl-240 \f10 \fs19 \cf0 dic