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Investigación: Sobre el Contenido de los Marcos Conceptuales Contables

Author

Listed:
  • CPN Leila Di Russo de Hauque

    ( Profesora Adjunta Universidad Nacional del Litoral Profesora Adjunta Universidad Nacional de Entre Ríos)

Abstract

El presente trabajo tiene como objetivo el análisis de los distintos marcos conceptuales vigentes en diferentes sistemas normativos contables. Paralelamente a las revisiones empíricas que dicho trabajo determina, incluye reflexiones a priori sobre el contenido de dichos marcos conceptuales. El trabajo discurre inicialmente sobre el problema de la naturaleza normativa o doctrinaria de sus contenidos tradicionales sin inclinarse definitivamente por una u otra vertiente. Respecto de los elementos que se incluirían en ellos, se justifica la inclusión de las listas de objetivos y requisitos de la información contable para definir el alcance del concepto de informe de uso externo. Además se define a favor de la inclusión, conjuntamente con las respuestas a las preguntas básicas sobre la labor contable, de contenidos ligados al proceso de obtención y de la exposición de la información contable de uso externo.

Suggested Citation

  • CPN Leila Di Russo de Hauque, 2007. "Investigación: Sobre el Contenido de los Marcos Conceptuales Contables," Ciencias Económicas, Facultad de Ciencias Económicas UNL, vol. 5(1), pages 23-35, June.
  • Handle: RePEc:rcf:wpaper:v:5:y:2007:i:1:p:23-35
    DOI: http://www.dx.doi.org/10.14409/ce.v1i6.1102
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