Comparative analysis between the conceptual framework for the financial information of the IASB and the conceptual framework for the preparation of prospective financial information

This paper aims to show alongside the main elements of the conceptual framework for financial reporting issued by the IASB and the conceptual framework for the prospective financial information, noting that the latter is consistent with most of the criteria outlined by the IASB for the preparation o...

Descripción completa

Guardado en:
Detalles Bibliográficos
Autor principal: Farfan Lievano, María Angélica
Formato: Artículo publishedVersion Articles Artículos de Investigación
Lenguaje:Español
Publicado: FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES 2014
Materias:
Marco conceptual
información financiera
Información financiera prospectiva
Framework
Closing finally information
Prospective Financial information
Acceso en línea:https://ojs.economicas.uba.ar/Contyaudit/article/view/563
https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=563_oai
Aporte de:
Repositorio Digital de la Universidad de Buenos Aires (UBA) de Universidad de Buenos Aires
id I28-R145-563_oai
record_format dspace
spelling I28-R145-563_oai2025-02-11 Farfan Lievano, María Angélica 2014-03-17 This paper aims to show alongside the main elements of the conceptual framework for financial reporting issued by the IASB and the conceptual framework for the prospective financial information, noting that the latter is consistent with most of the criteria outlined by the IASB for the preparation of closing financial reporting and showing specific differences, because it is about the future. Finally it points out some aspects to be taken into account in the preparation of prospective financial information that are not required or are not part of the conceptual framework of the IASB. El presente trabajo tiene como objetivo mostrar paralelamente los principales elementos del marco conceptual para la información financiera del IASB y los del marco conceptual para la información financiera prospectiva, resaltando que el segundo guarda coherencia con la mayoría de los criterios señalados por el IASB para la preparación de información financiera de cierre de ejercicio y mostrando las diferencias puntuales, por tratarse de información sobre el futuro. Finalmente se señalan algunos aspectos a tenerse en cuenta para la preparación de información financiera prospectiva que no se requieren o no hacen parte del marco conceptual del IASB.  application/pdf https://ojs.economicas.uba.ar/Contyaudit/article/view/563 spa FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES https://ojs.economicas.uba.ar/Contyaudit/article/view/563/1035 Contabilidad y Auditoría; Núm. 38 (19): CONTABILIDAD Y AUDITORÁA Investigaciones en Teoría Contable; 39 Págs. 1852-446X 1515-2340 Marco conceptual información financiera Información financiera prospectiva Framework Closing finally information Prospective Financial information Comparative analysis between the conceptual framework for the financial information of the IASB and the conceptual framework for the preparation of prospective financial information Análisis comparativo entre el marco conceptual para la información financiera del IASB y el marco conceptual para la elaboración de información financiera prospectiva info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Articles Artículos de Investigación https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=563_oai
institution Universidad de Buenos Aires
institution_str I-28
repository_str R-145
collection Repositorio Digital de la Universidad de Buenos Aires (UBA)
language Español
orig_language_str_mv spa
topic Marco conceptual
información financiera
Información financiera prospectiva
Framework
Closing finally information
Prospective Financial information
spellingShingle Marco conceptual
información financiera
Información financiera prospectiva
Framework
Closing finally information
Prospective Financial information
Farfan Lievano, María Angélica
Comparative analysis between the conceptual framework for the financial information of the IASB and the conceptual framework for the preparation of prospective financial information
topic_facet Marco conceptual
información financiera
Información financiera prospectiva
Framework
Closing finally information
Prospective Financial information
description This paper aims to show alongside the main elements of the conceptual framework for financial reporting issued by the IASB and the conceptual framework for the prospective financial information, noting that the latter is consistent with most of the criteria outlined by the IASB for the preparation of closing financial reporting and showing specific differences, because it is about the future. Finally it points out some aspects to be taken into account in the preparation of prospective financial information that are not required or are not part of the conceptual framework of the IASB.
format Artículo
publishedVersion
Articles
Artículos de Investigación
author Farfan Lievano, María Angélica
author_facet Farfan Lievano, María Angélica
author_sort Farfan Lievano, María Angélica
title Comparative analysis between the conceptual framework for the financial information of the IASB and the conceptual framework for the preparation of prospective financial information
title_short Comparative analysis between the conceptual framework for the financial information of the IASB and the conceptual framework for the preparation of prospective financial information
title_full Comparative analysis between the conceptual framework for the financial information of the IASB and the conceptual framework for the preparation of prospective financial information
title_fullStr Comparative analysis between the conceptual framework for the financial information of the IASB and the conceptual framework for the preparation of prospective financial information
title_full_unstemmed Comparative analysis between the conceptual framework for the financial information of the IASB and the conceptual framework for the preparation of prospective financial information
title_sort comparative analysis between the conceptual framework for the financial information of the iasb and the conceptual framework for the preparation of prospective financial information
publisher FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES
publishDate 2014
url https://ojs.economicas.uba.ar/Contyaudit/article/view/563
https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=563_oai
work_keys_str_mv AT farfanlievanomariaangelica comparativeanalysisbetweentheconceptualframeworkforthefinancialinformationoftheiasbandtheconceptualframeworkforthepreparationofprospectivefinancialinformation
AT farfanlievanomariaangelica analisiscomparativoentreelmarcoconceptualparalainformacionfinancieradeliasbyelmarcoconceptualparalaelaboraciondeinformacionfinancieraprospectiva
_version_ 1825550651441020928

Ejemplares similares