Análisis del marco conceptual para la preparación y presentación de estados financieros conforme al modelo internacional IASB
A conceptual framework is a theory fundament which, as a constitution, drives the accounting normative-technical ruling development. The Framework uses a deductive logic itinerary and, through inference, derives, from superior environment and appropriate accounting system postulates, the acc...
| Main Authors: | , , |
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| Format: | Article |
| Language: | Spanish |
| Published: |
Universidad ICESI
2006-01-01
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| Series: | Estudios Gerenciales |
| Online Access: | http://www.redalyc.org/articulo.oa?id=21210103 |