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Nueva edición del TOCAF


El pasado mes de setiembre de 2020, el Dr. Carlos E. Delpiazzo publicó la décimo cuarta edición de su libro sobre el Texto Ordenado de Contabilidad y Administración Financiera (TOCAF). Dicha obra alcanza a las recientes modificaciones introducidas por la ley aprobada con trámite de urgente consideración N° 19.889 de 9 de julio de 2020, la cual introduce importantes cambios en la materia, especialmente en lo atinente a la contratación administrativa.
Al igual que en las anteriores ediciones, la técnica seguida ha sido la de sustituir las disposiciones que fueron modificadas expresamente y anotar mediante notas al pie de página las concordancias y modificaciones tácitas producidas por otras normas, tanto de rango legal como reglamentario. También se han agregado algunas concordancias útiles para el análisis y aplicación de las normas de procedimiento administrativo.

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