| Título | Reglas versus principios contables, ¿son modelos incompatibles? |
|---|---|
| Autores | MOLINA SÁNCHEZ, HORACIO, Pereda J.T. |
| Publicación externa | No |
| Medio | Rev. Esp. Financ. Contab. |
| Alcance | Article |
| Naturaleza | Científica |
| Cuartil SJR | 3 |
| Impacto SJR | 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 |
| Fecha de publicacion | 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. |
| Palabras clave | Accounting principles; Accounting regulation; True and fair view |
| Miembros de la Universidad Loyola |