Resumo

MONTES SALAZAR, CARLOS ALBERTO; MONTILLA GALVIS, OMAR DE JESÚS  e  MEJIA SOTO, EUTIMIO. ANÁLISIS DEL MARCO CONCEPTUAL PARA LA PREPARACIÓN Y PRESENTACIÓN DE ESTADOS FINANCIEROS CONFORME AL MODELO INTERNACIONAL IASB. estud.gerenc. [online]. 2006, vol.22, n.101, pp.61-83. ISSN 0123-5923.

A conceptual framework is a theory fundament which, as a constitution, drives the accounting normative-technical ruling development. The Framework uses a deductive logic itinerary and, through inference, derives, from superior environment and appropriate accounting system postulates, the accounting standards associated with specific ends. The system can be assumed as teleological. This article analyses, in a schematical way, the conceptual guidance in the financial reports preparing and presenting process. Reports confectioned according International Financial Reporting Standards (IFRS) are considered to be useful in economical decision taking by the users of information.

Palavras-chave : International standards; financial reports; accounting information; taking decision; conceptual framework.

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