Influencia de la teoría contable en del objetivo del informe financiero con propósito general
DOI:
https://doi.org/10.5007/2175-8069.2022.e79548Palabras clave:
Adiposidade, Antropometria, Composição corporal, Escolares, Índice de massa corporal.Resumen
Este estudio analiza la influencia de la teoría contable en el objetivo de la información financiera con propósito general. Se realizó una encuesta histórica basada en trabajos primarios producidos por investigadores líderes en teoría contable en los Estados Unidos de América (EE. UU.) y el Reino Unido (Reino Unido). En cuanto al objetivo, el marco conceptual de 1989 estuvo más influenciado por la teoría contable del Reino Unido. A su vez, los marcos conceptuales de 2010 y 2018 siguieron el enfoque estadounidense, destacando a los inversores y prestamistas como los principales usuarios a expensas de los demás. En términos generales, es posible inferir que la estructura conceptual sigue de cerca la teoría contable, especialmente las producciones de investigadores en teoría contable en Estados Unidos y Reino Unido, posiblemente debido a la influencia de los investigadores en la creación de entidades, como AAA, AICPA e ICAEW, y estos en las políticas de IASB.
Citas
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