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Análisis del marco conceptual para la preparación y presentación de estados financieros confrome el modelo internacional IASB

Author

Listed:
  • CARLOS ALBERTO MONTES SALAZAR

    ()

  • OMAR DE JESÚS MONTILLA GALVIS

    ()

  • EUTIMIO MEJÍA SOTO

    ()

Abstract

Un marco conceptual contable es unfundamento teórico que, a manerade constitución, guía el desarrollode la regulación normativo-técnicode la profesión. El marco utilizaun itinerario lógico deductivo y,a través de la inferencia, derivadesde los postulados superiores delentorno y los propios del sistemacontable, los estándares contablesasociados a fi nalidades concretas.Se puede califi car el sistema comoteleológico.El presente artículo analiza de maneraesquemática las guías conceptualesen el proceso de preparación ypresentación de estados fi nancieros.Se consideran estados confeccionadosconforme a estándares internacionalesde contabilidad y de reportesfinancieros (IFRS), para que seanútiles en la toma de decisiones económicasde los usuarios de la información.

Suggested Citation

  • Carlos Alberto Montes Salazar & Omar De Jesús Montilla Galvis & Eutimio Mejía Soto, 2006. "Análisis del marco conceptual para la preparación y presentación de estados financieros confrome el modelo internacional IASB," ESTUDIOS GERENCIALES, UNIVERSIDAD ICESI, September.
  • Handle: RePEc:col:000129:004146
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