Rhetoric in the speech of the Council of International Accounting Standards as a regulatory body of the International Financial Reporting Standards
DOI:
https://doi.org/10.21501/2500-669X.2322Keywords:
Retórica, discurso, contabilidad, normas internacionales.Abstract
Rhetoric is a persuasive speech seeking to intervene in the private interests of others, and through that way, to impose its criteria; and it is characterized by having a subjective perspective. From these premises, the aim of the research is to analyze the rhetoric in the speech of the IASB (International Accounting Standards Board), as a regulatory organism of IFRS (International Financial Reporting Standards). The study is framed within a qualitative approach, limited to the documentary mode. Based on the work done by Young (2003), where the influence of rhetoric in Accounting in international norms and standards was observed, and thus establish the position with respect to this research, ending with some conclusions, by which it stands out that the IASB imposes its position of how the financial information through the issuance of IFRS should be presented.Downloads
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