Análisis del marco conceptual para la preparación y presentación de estados financieros conforme al modelo internacional IASB

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 standard...

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Pubblicato in:	Estudios Gerenciales
Autori principali:	Carlos Alberto Montes Salazar, Omar de Jesús Montilla Galvis, Eutimio Mejía Soto
Natura:	Artigo
Lingua:	Inglês
Pubblicazione:	Universidad ICESI 2006
Soggetti:	Administración y Contabilidad
Accesso online:	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
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