Análisis del marco conceptual para la preparación y presentación de estados financieros conforme al modelo internacional IASB
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2006
- handle: 10670/1.rtparh
- 0123-5923
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http://www.redalyc.org/revista.oa
Estudios Gerenciales
Mots-clés
Administración y Contabilidad taking decision fi nancial reports conceptual framework accounting information International standardsSujets proches
Balance sheets Corporate financial statements Earnings statements Profit and loss statements Operating statements Income statements Financial reports Statements, Financial Commerce--Accounting Finance--Accounting Commercial accounting Business enterprises--Accounting Financial accounting Accountancy Cuentas anuales Ciencia contable Contabilidad financiera Empresas--Contabilidad Técnica contable Teneduría de librosCiter ce document
Carlos Alberto Montes Salazar et al., « Análisis del marco conceptual para la preparación y presentación de estados financieros conforme al modelo internacional IASB », Estudios Gerenciales, ID : 10670/1.rtparh
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Résumé
"A conceptual framework is a theoryfundament which, as a constitution,drives the accounting normative-technicalruling development. The Frameworkuses a deductive logic itineraryand, through inference, derives, fromsuperior environment and appropriateaccounting system postulates,the accounting standards associatedwith specifi c ends. The system can beassumed as teleological.This article analyses, in a schematicalway, the conceptual guidance inthe financial reports preparing and presenting process. Reports confectionedaccording International FinancialReporting Standards (IFRS) areconsidered to be useful in economicaldecision taking by the users of information."