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The Labor Costs and the Norms Professional Accountants Imprimir E-mail


Güereña Fernández Liliana
Universidad Nacional del Comahue
Facultad de Ciencias Económicas y Administración
Departamento Contable.
Buenos Aires 1400, C.P. 8300, Neuquén, Argentina
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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.

KEY WORDS: Labor costs, Stock Purchase Options belonging to the enterprise itself. Registration and agreement proposal according to valid norms.


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