{"id":1571,"date":"2023-08-15T09:15:09","date_gmt":"2023-08-15T12:15:09","guid":{"rendered":"https:\/\/www.economicas.uba.ar\/investigacion\/?page_id=1571"},"modified":"2026-03-20T11:43:00","modified_gmt":"2026-03-20T14:43:00","slug":"cicpa","status":"publish","type":"page","link":"https:\/\/www.economicas.uba.ar\/investigacion\/institutos-y-centros\/cicpa\/","title":{"rendered":"CICPA"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1571\" class=\"elementor elementor-1571\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-785d0a7c e-flex e-con-boxed e-con e-parent\" data-id=\"785d0a7c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7804597d elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"7804597d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t            <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-7804597d\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"7804597d\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"inicio\" class=\"elementor-tab-title eael-accordion-header active-default\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-2011\"><span class=\"eael-accordion-tab-title\">Inicio<\/span><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-chevron-down\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-angle-up\"><\/i><\/span><\/div><div id=\"elementor-tab-content-2011\" class=\"eael-accordion-content clearfix active-default\" data-tab=\"1\" aria-labelledby=\"inicio\"><p><a href=\"https:\/\/www.economicas.uba.ar\/iadcom\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-7920\" src=\"https:\/\/www.economicas.uba.ar\/wp-content\/uploads\/2015\/11\/centro-perteneciente-a-IADCOM.jpg\" sizes=\"(max-width: 840px) 100vw, 840px\" srcset=\"https:\/\/www.economicas.uba.ar\/wp-content\/uploads\/2015\/11\/centro-perteneciente-a-IADCOM.jpg 840w, https:\/\/www.economicas.uba.ar\/wp-content\/uploads\/2015\/11\/centro-perteneciente-a-IADCOM-300x25.jpg 300w, https:\/\/www.economicas.uba.ar\/wp-content\/uploads\/2015\/11\/centro-perteneciente-a-IADCOM-768x65.jpg 768w\" alt=\"\" width=\"840\" height=\"71\" \/><\/a><\/p><p>El Centro de Investigaci\u00f3n en Contabilidad Patrimonial y Ambiental es una unidad de investigaci\u00f3n que depende de la Secci\u00f3n de Investigaciones Contables que, a su vez, integra el Instituto de Investigaci\u00f3n en Administraci\u00f3n, Contabilidad y Matem\u00e1tica. Su objeto de estudio es, siguiendo a Chapman, Contabilidad Patrimonial en los siguientes t\u00e9rminos \u201cLa contabilidad es un conjunto de postulados te\u00f3ricos de validez pr\u00e1ctica comprobada, adoptados para el registro, la clasificaci\u00f3n y el resumen racional de los hechos y actos de car\u00e1cter econ\u00f3mico-financiero que afectan a las personas de existencia ideal o jur\u00eddica, con el objeto de informar en t\u00e9rminos monetarios (\u2026) acerca del estado de un patrimonio a una fecha dada, y de la evoluci\u00f3n experimentada por \u00e9l durante un per\u00edodo determinado\u201d y la contabilidad ambiental que se considera con identidad propia y como un segmento independiente dentro de la clasificaci\u00f3n de segmentos. Se ocupa de costos, previsiones, contingencias, activos y pasivos ambientales.<\/p><h5>DESCARGAS<\/h5><p><a href=\"https:\/\/www.economicas.uba.ar\/investigacion\/wp-content\/uploads\/Reglamento-CICPA.pdf\" target=\"_blank\" rel=\"noopener\">Reglamento \u2013 CICPA<\/a><\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"autoridades\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-2012\"><span class=\"eael-accordion-tab-title\">Autoridades<\/span><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-chevron-down\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-angle-up\"><\/i><\/span><\/div><div id=\"elementor-tab-content-2012\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"autoridades\"><h6 class=\"rtecenter\">Director<\/h6><div class=\"rtecenter\">Dr. Ricardo J. M. Pahlen Acu\u00f1a<\/div><h6 class=\"rtecenter\">Subdirectora<\/h6><div class=\"rtecenter\">Mg. Ana Mar\u00eda Campo<\/div><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"publicaciones\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-2013\"><span class=\"eael-accordion-tab-title\">Publicaciones<\/span><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-chevron-down\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-angle-up\"><\/i><\/span><\/div><div id=\"elementor-tab-content-2013\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"publicaciones\"><h5>DOCUMENTOS DE TRABAJO<\/h5><ul><li><a href=\"http:\/\/bibliotecadigital.econ.uba.ar\/?c=docin&amp;a=d&amp;d=docin_cicpa_001_1\" target=\"_blank\" rel=\"noopener\"><strong>Documentos de Trabajo de Contabilidad\u00a0Patrimonial y Ambiental<\/strong>\u00a0\u2013 A\u00f1o 1 N\u00ba 1<\/a><\/li><li><a href=\"http:\/\/bibliotecadigital.econ.uba.ar\/?c=docin&amp;a=d&amp;d=docin_cicpa_002_1\" target=\"_blank\" rel=\"noopener\"><strong>Documentos de Trabajo de Contabilidad\u00a0Patrimonial y Ambiental<\/strong>\u00a0\u2013 A\u00f1o 2 N\u00ba 2<\/a><\/li><li><a href=\"http:\/\/bibliotecadigital.econ.uba.ar\/?c=docin&amp;a=d&amp;d=docin_cicpa_003_1\" target=\"_blank\" rel=\"noopener\"><strong>Documentos de Trabajo de Contabilidad\u00a0Patrimonial y Ambiental<\/strong>\u00a0\u2013 A\u00f1o 3 N\u00ba\u00a03<\/a><\/li><\/ul><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"contacto\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"4\" aria-controls=\"elementor-tab-content-2014\"><span class=\"eael-accordion-tab-title\">Contacto<\/span><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-chevron-down\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-angle-up\"><\/i><\/span><\/div><div id=\"elementor-tab-content-2014\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"contacto\"><h6 class=\"rtecenter\"><strong>Centro de Investigaci\u00f3n en Contabilidad Patrimonial y Ambiental<\/strong><\/h6><p class=\"rtecenter\">Av. C\u00f3rdoba 2122 \u2013 2\u00ba piso (1120), Ciudad Aut\u00f3noma de Buenos Aires,\u00a0Rep\u00fablica Argentina<\/p><p class=\"rtecenter\">Tel\/fax: 54-11-4370-6163 y 54-11-4374-4448 int. 6526<\/p><p class=\"rtecenter\">Correo electr\u00f3nico:\u00a0<a href=\"mailto:cinvestigacionambiental@yahoo.com.ar\">cinvestigacionambiental@yahoo.com.ar<\/a><\/p><\/div>\n\t\t\t\t\t<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Inicio El Centro de Investigaci\u00f3n en Contabilidad Patrimonial y Ambiental es una unidad de investigaci\u00f3n que depende de la Secci\u00f3n de Investigaciones Contables que, a su vez, integra el Instituto<\/p>\n","protected":false},"author":8,"featured_media":0,"parent":1282,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-1571","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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