International accounting regulation: a model based on rules or principles?
DOI:
https://doi.org/10.21501/2500-669X.2473Keywords:
Regulation, international accounting, conceptual framework, principles, rules.Abstract
The process of globalization has been the fundamental cause by which the different processes at world level have had to evolve to adapt to an internationalization environment. Accounting, as a business language, has not escaped this reality, especially since in the 1970s an agency was created that is responsible for issuing international standards that regulate accounting activity around the world. The research presented is of a documentary nature, and aims primarily to react on the tensions between principles and rules in accounting; and then covers what concerns the conceptual framework and international standards. The fundamental conclusion is that the issuance of international standards to regulate accounting practice has resulted in the neglect of the descriptive methodology for the issuance of accounting principles, in favor of a normative methodology, which provides both principles and rules for the actors in the accounting process have orientations that guide them in their professional judgments.Downloads
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