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OPENING CAPITAL – TO BE OR NOT TO BE
Has anyone ever sat down to write an article with the feeling that it was doomed to ‘take sand to the beach’? And, at the same time, feeling that you should put things in writing because, as once said by a colleague of mine, “the obvious is only obvious after being...

Accounting policy or estimate?
Distinguishing between accounting policies and accounting estimates is important because changes in accounting policies are generally applied retrospectively, while changes in accounting estimates are applied prospectively. The approach taken can therefore affect both...

Update: Measures Taken by South America Against COVID-19
Argentina: Argentina is collaborating with 4 different studies that are being led by the World Health Organization (WHO) to combat COVID-19. The Argentinean borders are closed for everyone, including Argentinean residents living abroad. These Argentinean expatriates...
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OPENING CAPITAL – TO BE OR NOT TO BE
Has anyone ever sat down to write an article with the feeling that it was doomed to ‘take sand to the beach’? And, at the same time, feeling that you should put things in writing because, as once said by a colleague of mine, “the obvious is only obvious after being...
Accounting policy or estimate?
Distinguishing between accounting policies and accounting estimates is important because changes in accounting policies are generally applied retrospectively, while changes in accounting estimates are applied prospectively. The approach taken can therefore affect both...
Update: Measures Taken by South America Against COVID-19
Argentina: Argentina is collaborating with 4 different studies that are being led by the World Health Organization (WHO) to combat COVID-19. The Argentinean borders are closed for everyone, including Argentinean residents living abroad. These Argentinean expatriates...