Auditing
09-03-2026
Argentine Unified Accounting Standard (RT 54) – Entity Categories
What category will my company fall into next year?
As part of the newsletters we have been issuing in connection with the implementation of Technical Resolution 54, we would like to take this opportunity to review the current criteria for the classification of entities based on their level of income..
In Argentina, companies are now classified as Small Entities, Medium-Sized Entities, and Other Entities, depending on the level of income from the previous fiscal year,according to the parameters established by the Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE).
- Small entities: those whose revenues fall within the lower thresholds established by the applicable regulations.
- Medium-sized entities: those that exceed the limits for small entities but do not reach the thresholds for large or other entities.
- Other entities: mainly those with higher revenue levels or specific characteristics that require a broader accounting framework.
The classification is determined based on the revenue reported in the most recently closed financial statements, which directly affects:
- The applicable accounting framework
- The level of information to be disclosed in the financial statements
- Presentation requirements
- Possible simplifications available for smaller entities
Fiscal years ending December 31, 2025
For fiscal years ending December 31, 2025, the category applicable to the following fiscal year must be determined based on the revenue obtained during that period.
Currently, the revenue thresholds for classification range between:
- ARS 6,395,307,770.15, and
- ARS 31,976,538,850.75
These amounts are periodically updated in line with the Consumer Price Index (CPI) with national coverage, which is published monthly by the FACPCE.
Therefore, it is essential to verify the applicable thresholds at closing date in order to properly determine the entity’s classification for the following fiscal year.
If you have any questions regarding this matter, please do not hesitate to contact us.
Cristian Valsecchi
Audit Manager
Auditing
March 2026
This newsletter has been prepared by Jebsen & Co. for the information of clients and friends. Although it has been prepared with the greatest care and professional zeal, Jebsen & Co. does not assume responsibility for any inaccuracies that this bulletin may present.