Generación de Nuevo Conocimiento: Artículos publicados en revistas especializadas - Electrónicos
Boletin SINETCO No-1 Análisis y revisión al nuevo Marco Conceptual 2018: Normas de información financiera (NIIF).
Fecha
2020-08-06Autor
Sandoval Jaimes, Karla Yuliana
Institución
Resumen
This article presents an analysis and review of the main changes to the framework
concept issued in 2018, as well as the purpose of the IASB (Board of
International Financial Reporting Standards) to do so. First
instance there will be a brief review of the conceptual framework of 2010 for after
the same way to inquire about the updated framework (2018) highlighting its main
characteristics, changes and objectives regarding the new established by the IASB.
Taking into account the already established information of the conceptual frameworks, for
A comparative table shows the main changes with respect to a
framework of another what will allow to have a clearer and more concise vision of what is established
in the updated conceptual framework of the year 2018.