| 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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