Análisis a la reforma en los objetivos del marco conceptual para la información financiera (1989) emitida por el IASB en el año 2010

Abstract

The present paper addresses the analysis of change in the Objective of the Framework issued by the IASB in 2010. A summary of the important contributions of authors who are building a theoretical framework that will culminate with the report of Professor Robert M. is performed Trueblood (1973). The report sets out the objectives of the financial statements as part of what would later be called Framework part. For 1989 proposes the IASC Framework for the financial information on a particular global economic and political context. The contextual conditions have changed and therefore the objectives of financial reporting standards respond to other constraints, limited to providing financial information capital financiers, investors and creditors. In this sense in 2010 it is amending that framework.