Abstract

AGREDA-MORENO, Enrique Jorge; RINCON-SOTO, Carlos Augusto  and  MOLINA-MORA, Francisco Ricardo. The debate on principles and rules in international accounting standards. Entramado [online]. 2022, vol.18, n.2, e206.  Epub Oct 10, 2022. ISSN 1900-3803.  https://doi.org/10.18041/1900-3803/entramado.2.7890.

The conceptual analysis of international financial reporting standards implies a legal discussion, which can be traced back to the debate between the iuspositivist - iusnaturalist thinking of law, a debate that can provide guidelines to elucidate whether the standards of the International Accounting Standards Board (IASB) are based on principles or rules, as well as to contribute to the conceptualization of the theoretical framework of accounting policies. The discussion on the basis of accounting standards generally lacks a transdisciplinary academic and practical vision. A conceptual and interpretative methodology was used to understand, from the theory of law and from the perspective of the economic analysis of law, the dilemma of principles or rules, which contributes to the reflection on the choice of appropriate accounting policies for the financial and accounting representation of organizations.

Keywords : Law; iuspositivism-iusnaturalism; accounting normativity; legal principle; legal regulation; transdisciplinarity.

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