Title Reglas versus principios contables, ¿son modelos incompatibles?
Authors MOLINA SÁNCHEZ, HORACIO, Pereda J.T.
External publication No
Means SPANISH JOURNAL OF FINANCE AND ACCOUNTING-REVISTA ESPANOLA DE FINANCIACION Y CONTABILIDAD
Scope Article
Nature Científica
SJR Quartile 3
SJR Impact 0.176
Web https://www.scopus.com/inward/record.uri?eid=2-s2.0-78449308528&doi=10.1080%2f02102412.2010.10779682&partnerID=40&md5=4012442f34d961a1f1f4c5ff16cccff3
Publication date 01/01/2010
Scopus Id 2-s2.0-78449308528
DOI 10.1080/02102412.2010.10779682
Abstract The election of the accounting regulation model (a principle-based model or an objectivebased instead of a rules-based model) is one of the issues that is tackled in the international accounting harmmonization process because FASB\'s model is rule-based but IASB\'s model is principle-based. Empirical evidence from this paper shows that a concrete accounting regulation improves the logical consistency and fills up the lacks of regulation, having a lower influence for supporting the estimations. Between the reasons for supporting a principle-based or a rule-based attitude we find the search for legal certainty. Copyright ©2001 Asociación Española de Contabilidad y Administración de Empresas.
Keywords Accounting principles; Accounting regulation; True and fair view
Universidad Loyola members

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