文章基本信息

标题：¿Ingresos integrales, teoría de la entidad o concepto de entidad? Un compromiso diplomático en la redacción de informes financieros
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作者：Marco Angelo Marinoni ; Andrea Cilloni
期刊名称：De Computis
电子版ISSN：1886-1881
出版年度：2016
卷号：13
期号：25
页码：8-19
DOI：10.26784/issn.1886-1881.v13i25.261
出版社：Asociación Española de Contabilidad y Administración de Empresas (AECA)
摘要：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.
关键词：Historia de las teorías contables; Fair-value; Realización; Teorìa de la Entidad.