2025-10-13 | A 8341

Circular CONAU 1-1700: Adjustments to the Chart of Accounts

The Central Bank of the Argentine Republic (BCRA) issued Communication “A” 8341 to implement adjustments and new accounts in the minimum chart of accounts for financial entities. The circular updates account mapping tables for both quarterly/annual publication and supervisory consolidation statements, incorporating specific IFRS measurement categories such as fair value with changes in OCI and amortized cost. Financial institutions must apply these modifications effective October 14, 2025, using the attached replacement sheets for their respective reporting frameworks.

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