Análisis del marco conceptual para la preparación y presentación de estados financieros conforme al modelo internacional IASB
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Redalyc
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| Formato: | Artículo científico |
| Lenguaje: | en |
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Universidad ICESI
2006
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| _version_ | 1876439816919318528 |
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| author | Carlos Alberto Montes Salazar |
| author_facet | Carlos Alberto Montes Salazar |
| contents | Análisis del marco conceptual para la preparación y presentación de estados financieros conforme al modelo internacional IASB Carlos Alberto Montes Salazar Omar de Jesús Montilla Galvis Eutimio Mejía Soto Administración y Contabilidad taking decision fi nancial reports conceptual framework accounting information International standards 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. 2006 artículo científico 0123-5923 https://www.redalyc.org/articulo.oa?id=21210103 https://www.redalyc.org/journal/212/21210103/ https://www.redalyc.org/journal/212/21210103/html/ https://www.redalyc.org/journal/212/21210103/21210103.epub https://www.redalyc.org/journal/212/21210103/movil en http://www.redalyc.org/revista.oa?id=212 Estudios Gerenciales application/pdf Universidad ICESI Estudios Gerenciales (Colombia) Num.101 Vol. 22 |
| format | Artículo científico |
| id | redalyc_21210103 |
| institution | Redalyc |
| language | en |
| publishDate | 2006 |
| publisher | Universidad ICESI |
| spellingShingle | Análisis del marco conceptual para la preparación y presentación de estados financieros conforme al modelo internacional IASB Carlos Alberto Montes Salazar Administración y Contabilidad taking decision fi nancial reports conceptual framework accounting information International standards Análisis del marco conceptual para la preparación y presentación de estados financieros conforme al modelo internacional IASB Carlos Alberto Montes Salazar Omar de Jesús Montilla Galvis Eutimio Mejía Soto Administración y Contabilidad taking decision fi nancial reports conceptual framework accounting information International standards 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. 2006 artículo científico 0123-5923 https://www.redalyc.org/articulo.oa?id=21210103 https://www.redalyc.org/journal/212/21210103/ https://www.redalyc.org/journal/212/21210103/html/ https://www.redalyc.org/journal/212/21210103/21210103.epub https://www.redalyc.org/journal/212/21210103/movil en http://www.redalyc.org/revista.oa?id=212 Estudios Gerenciales application/pdf Universidad ICESI Estudios Gerenciales (Colombia) Num.101 Vol. 22 |
| title | Análisis del marco conceptual para la preparación y presentación de estados financieros conforme al modelo internacional IASB |
| topic | Administración y Contabilidad taking decision fi nancial reports conceptual framework accounting information International standards |
| url | https://www.redalyc.org/articulo.oa?id=21210103 https://www.redalyc.org/journal/212/21210103/ https://www.redalyc.org/journal/212/21210103/html/ https://www.redalyc.org/journal/212/21210103/21210103.epub https://www.redalyc.org/journal/212/21210103/movil |