¿Ingresos integrales, teoría de la entidad o concepto de entidad? Un compromiso diplomático en la redacción de informes financieros

Marco Angelo Marinoni, Andrea Cilloni

Resumen


The globalizations of markets and increased international cooperation in the harmonized accounting systems have highlighted the difficulties inherent in the development of generally accepted accounting principles. The Financial Accounting Standards Board, FASB, and the International Accounting Standards Board, IASB, are therefore working - through shared projects – in conducting a “Conceptual Framework Project”, which will lead to increased knowledge and understanding of the principles of international accounting convergence.

The process of international harmonization has defined the concept of “Comprehensive Income”, i.e. a new structure of the Income Statement, in which they reside clearly even charges and unrealized gains (as final assets adjustments, monetary exchange variations and so on). The Balance Sheet and the Financial Statements in general, continue to maintain an approach prone to theory of property valuation, given the shareholder, as the main carrier of social interest.


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DOI: http://dx.doi.org/10.26784/issn.1886-1881.v13i25.261

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Copyright (c) 2016 Marco Angelo Marinoni, Andrea Cilloni

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Este obra está bajo una licencia de Creative Commons Reconocimiento-NoComercial-CompartirIgual 4.0 Internacional.

Electronic ISSN:1886-1881

Índices y Bases de Datos: Emerging Sources Citation Index 2015 Web of Science (Clarivate Analytics) MIARDIALNETREDIBDICEEC3LATINDEXRESHULRICHSERIH PLUSBusiness Source Complete (EBSCOhost) e IN-RECS (hasta 2009).

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