Labor costs and professional accounting norms

Autores
Guereña Fernández, Liliana
Año de publicación
2021
Idioma
inglés
Tipo de recurso
artículo
Estado
versión publicada
Descripción
Fil: Guereña Fernández, Liliana. Universidad Nacional Del Comahue. Facultad de Economía y Administración. Departamento Contable; Argentina.
With the objective of an improvement in efficiency and attainment of managerial objectives of profitability, to the personnel that acts in enterprises and especially at hierarchical level, one has always tried to motivate through recompenses in different ways, be these monetary or of other characteristics. At present, different modalities exist of granting benefits to the employees. One of them is giving them enterprise stock Purchase Option and, in this way the personnel, will be able to obtain a personal gain in the future, with the condition of rendering services for a time period, or to achieve a performance desired by the owners of the enterprises, so as to improve its management, and with the desire of increasing the market value of the shares. This practice has been used by entities that operate at international level and the most diffused case in the world, is that of the North American enterprise Enron. At present, norms exist for the registration and rating of the stock Purchase Options of the nature mentioned in the previous paragraph in the USA and, at international level, a draft of an International Accounting Norm. But the problem to be solved is to establish how to recognize these manual labor costs as such in the Argentine Republic; keeping in mind the particularities of the economic reality that underlies in our country and that can be characterized as hidden due to a regulatory hole on the topic. Thus up to the present there does not exist the exteriorization eligibility in the Accountable States, neither obligatory countable regulatory schemes for the professionals of the area, that guide them if they should incorporate them to the patrimony or not. We will propose a recognition and rating procedure, with their corresponding information to be presented in the Accountable States, within the Conceptual Framework and in accordance with the measure agreed on by the profession.
Materia
Labor costs
Stock purchase options belonging to the enterprise itself
Registration and agreement proposal according to valid norms
Nivel de accesibilidad
acceso abierto
Condiciones de uso
Atribución-NoComercial-CompartirIgual 4.0 Internacional
Repositorio
Repositorio Institucional Digital de la Universidad Nacional de Misiones (UNaM)
Institución
Universidad Nacional de Misiones
OAI Identificador
oai:rid.unam.edu.ar:20.500.12219/4870

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spelling Labor costs and professional accounting normsGuereña Fernández, LilianaLabor costsStock purchase options belonging to the enterprise itselfRegistration and agreement proposal according to valid normsFil: Guereña Fernández, Liliana. Universidad Nacional Del Comahue. Facultad de Economía y Administración. Departamento Contable; Argentina.With the objective of an improvement in efficiency and attainment of managerial objectives of profitability, to the personnel that acts in enterprises and especially at hierarchical level, one has always tried to motivate through recompenses in different ways, be these monetary or of other characteristics. At present, different modalities exist of granting benefits to the employees. One of them is giving them enterprise stock Purchase Option and, in this way the personnel, will be able to obtain a personal gain in the future, with the condition of rendering services for a time period, or to achieve a performance desired by the owners of the enterprises, so as to improve its management, and with the desire of increasing the market value of the shares. This practice has been used by entities that operate at international level and the most diffused case in the world, is that of the North American enterprise Enron. At present, norms exist for the registration and rating of the stock Purchase Options of the nature mentioned in the previous paragraph in the USA and, at international level, a draft of an International Accounting Norm. But the problem to be solved is to establish how to recognize these manual labor costs as such in the Argentine Republic; keeping in mind the particularities of the economic reality that underlies in our country and that can be characterized as hidden due to a regulatory hole on the topic. Thus up to the present there does not exist the exteriorization eligibility in the Accountable States, neither obligatory countable regulatory schemes for the professionals of the area, that guide them if they should incorporate them to the patrimony or not. We will propose a recognition and rating procedure, with their corresponding information to be presented in the Accountable States, within the Conceptual Framework and in accordance with the measure agreed on by the profession.Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración2021-11-17info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionhttp://purl.org/coar/resource_type/c_6501info:ar-repo/semantics/articuloapplication/pdfapplication/pdf116 KBhttps://hdl.handle.net/20.500.12219/4870enginfo:eu-repo/semantics/altIdentifier/urn/https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/646/562info:eu-repo/semantics/openAccessAtribución-NoComercial-CompartirIgual 4.0 Internacionalhttp://creativecommons.org/licenses/by-nc-sa/4.0/reponame:Repositorio Institucional Digital de la Universidad Nacional de Misiones (UNaM)instname:Universidad Nacional de Misiones2025-09-29T15:02:09Zoai:rid.unam.edu.ar:20.500.12219/4870instacron:UNAMInstitucionalhttps://rid.unam.edu.ar/Universidad públicahttps://www.unam.edu.ar/https://rid.unam.edu.ar/oai/rsnrdArgentinaopendoar:2025-09-29 15:02:09.502Repositorio Institucional Digital de la Universidad Nacional de Misiones (UNaM) - Universidad Nacional de Misionesfalse
dc.title.none.fl_str_mv Labor costs and professional accounting norms
title Labor costs and professional accounting norms
spellingShingle Labor costs and professional accounting norms
Guereña Fernández, Liliana
Labor costs
Stock purchase options belonging to the enterprise itself
Registration and agreement proposal according to valid norms
title_short Labor costs and professional accounting norms
title_full Labor costs and professional accounting norms
title_fullStr Labor costs and professional accounting norms
title_full_unstemmed Labor costs and professional accounting norms
title_sort Labor costs and professional accounting norms
dc.creator.none.fl_str_mv Guereña Fernández, Liliana
author Guereña Fernández, Liliana
author_facet Guereña Fernández, Liliana
author_role author
dc.subject.none.fl_str_mv Labor costs
Stock purchase options belonging to the enterprise itself
Registration and agreement proposal according to valid norms
topic Labor costs
Stock purchase options belonging to the enterprise itself
Registration and agreement proposal according to valid norms
dc.description.none.fl_txt_mv Fil: Guereña Fernández, Liliana. Universidad Nacional Del Comahue. Facultad de Economía y Administración. Departamento Contable; Argentina.
With the objective of an improvement in efficiency and attainment of managerial objectives of profitability, to the personnel that acts in enterprises and especially at hierarchical level, one has always tried to motivate through recompenses in different ways, be these monetary or of other characteristics. At present, different modalities exist of granting benefits to the employees. One of them is giving them enterprise stock Purchase Option and, in this way the personnel, will be able to obtain a personal gain in the future, with the condition of rendering services for a time period, or to achieve a performance desired by the owners of the enterprises, so as to improve its management, and with the desire of increasing the market value of the shares. This practice has been used by entities that operate at international level and the most diffused case in the world, is that of the North American enterprise Enron. At present, norms exist for the registration and rating of the stock Purchase Options of the nature mentioned in the previous paragraph in the USA and, at international level, a draft of an International Accounting Norm. But the problem to be solved is to establish how to recognize these manual labor costs as such in the Argentine Republic; keeping in mind the particularities of the economic reality that underlies in our country and that can be characterized as hidden due to a regulatory hole on the topic. Thus up to the present there does not exist the exteriorization eligibility in the Accountable States, neither obligatory countable regulatory schemes for the professionals of the area, that guide them if they should incorporate them to the patrimony or not. We will propose a recognition and rating procedure, with their corresponding information to be presented in the Accountable States, within the Conceptual Framework and in accordance with the measure agreed on by the profession.
description Fil: Guereña Fernández, Liliana. Universidad Nacional Del Comahue. Facultad de Economía y Administración. Departamento Contable; Argentina.
publishDate 2021
dc.date.none.fl_str_mv 2021-11-17
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dc.identifier.none.fl_str_mv https://hdl.handle.net/20.500.12219/4870
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dc.language.none.fl_str_mv eng
language eng
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Atribución-NoComercial-CompartirIgual 4.0 Internacional
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dc.publisher.none.fl_str_mv Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración
publisher.none.fl_str_mv Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración
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reponame_str Repositorio Institucional Digital de la Universidad Nacional de Misiones (UNaM)
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