Abstract

CURVELO HASSAN, José Obdulio. Teorías y praxis de los modelos contables para la representación de la información financiera. Cuad. Contab. [online]. 2010, vol.11, n.29, pp.395-412. ISSN 0123-1472.

This article discusses the models in accounting from the perspective of the requirements of the financial information, for which attends a reconstruction of the different models used for the valuation and representation. It is methodologically sound research is qualitative and according to its design type is theoretical or bibliographic. As a conclusion it was evidence that the accounting models can be constructed from a reality that is based on the interest of the man to understand and explain the environment in which it operates, what facilitates the interpretation and prediction of specific situations, so that accounts with all the same not only be limited to financial information but the relationship of this with the social aspects, environmental, economic, and between other, administrative.

Keywords : Models; accounting; financial information; representation; Financial countable information; Accounting models; Theories; Countable interpretations.

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