¿Ingresos integrales, teoría de la entidad o concepto de entidad?

un compromiso diplomático en la redacción de informes financieros

Autores/as

DOI:

https://doi.org/10.26784/issn.1886-1881.v13i25.261

Palabras clave:

Historia de las teorías contables, Fair-value, Realización, Teorìa de la Entidad

Resumen

La globalización de los mercados y aumento de la cooperación internacional en los sistemas armonizados de contabilidad han puesto en relieve las dificultades inherentes a la elaboración de principios de contabilidad comúnmente aceptados. FASB e IASB están trabajando – a través de proyectos compartidos – en la realización de un “conceptual Framework Project” que llevará a un incremento en el conocimiento y en la comprensión de los principios de convergencia contable internacional.

El proceso de armonización internacional ha definido el concepto de “resultado integral”, es decir, una nueva estructura de la cuenta de resultados, en el que residen claramente incluso cargos y ganancias no realizadas.
El balance y los estados financieros en general, siguen manteniendo un enfoque de valoración propensos a la teoría de la propiedad, teniendo en cuenta el accionista, como portador principal de interés social.

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Publicado

2016-12-28

Cómo citar

Marinoni, M. A. y Cilloni, A. (2016) «¿Ingresos integrales, teoría de la entidad o concepto de entidad? un compromiso diplomático en la redacción de informes financieros», De Computis, Revista Española de Historia de la Contabilidad, 13(25), pp. 8–19. doi: 10.26784/issn.1886-1881.v13i25.261.

Número

Sección

Artículos Doctrinales / Doctrinal Articles