The speaker analyzed the accounting treatment of changes in equity as provided for in Law No. 16,060, taking a practical approach to the impact on their presentation and disclosure in financial statements, the formal requirements, and the consequences of non-compliance.
At the end of the conference, Julia Cabrera, CPA, Senior Manager of the Audit Department at PwC Uruguay and professor of Public Accounting and the Master’s in Accounting and Taxation, moderated the Q&A session with attendees.
Dr. Lorenzi is co-author of the book "Commercial Companies: Updated Law No. 16,060, Regulatory and Related Provisions. A Practical Guide," published by KPMG (2010). She is a member of the Commercial Law Department at the University of the Republic.