<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>1900-3803</journal-id>
<journal-title><![CDATA[Entramado]]></journal-title>
<abbrev-journal-title><![CDATA[Entramado]]></abbrev-journal-title>
<issn>1900-3803</issn>
<publisher>
<publisher-name><![CDATA[Universidad Libre de Cali]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1900-38032022000200206</article-id>
<article-id pub-id-type="doi">10.18041/1900-3803/entramado.2.7890</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[El debate de los principios y reglas en la normatividad contable internacional]]></article-title>
<article-title xml:lang="en"><![CDATA[The debate on principles and rules in international accounting standards]]></article-title>
<article-title xml:lang="pt"><![CDATA[A discussão de princípios e regras nas normas internacionais de contabilidade]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Agreda-Moreno]]></surname>
<given-names><![CDATA[Enrique Jorge]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Rincón-Soto]]></surname>
<given-names><![CDATA[Carlos Augusto]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Molina-Mora]]></surname>
<given-names><![CDATA[Francisco Ricardo]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad del Valle  ]]></institution>
<addr-line><![CDATA[Cali ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad del Valle  ]]></institution>
<addr-line><![CDATA[Cali ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad del Valle  ]]></institution>
<addr-line><![CDATA[Cali ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2022</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2022</year>
</pub-date>
<volume>18</volume>
<numero>2</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S1900-38032022000200206&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S1900-38032022000200206&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S1900-38032022000200206&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN El análisis conceptual de los estándares de información financiera internacional trae implícita una discusión jurídica, que se puede remontar al debate entre el pensamiento iuspositivista - iusnaturalista del derecho, debate que puede dar pautas para dilucidar si los estándares del International Accounting Standards Board (lASB) están basados en principios o reglas, así como también, aportar en la conceptualización del marco teórico de las políticas contables. La discusión sobre las bases de la normatividad contable generalmente carece de una visión transdisciplinar acadêmica y práctica. Se utilizó una metodología conceptual e interpretativa para comprender; desde la teorïa del derecho y desde la perspectiva del análisis económico del derecho, el dilema sobre principios o reglas, esto contribuye a la reflexión sobre la elección de las políticas contables adecuadas para la representación financiera y contable de las organizaciones.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[A&#1042;STR&#1040;&#1057;T 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.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[RESUMO A análise conceitual das normas internacionais de relato financeiro envolve uma discussão jurídica, que pode ser rastreada até o debate entre o pensamento iuspositivista - iusnaturalista da lei, um debate que pode fornecer diretrizes para esclarecer se as normas do International Accounting Standards Board (IASB) são baseadas em princípios ou regras, bem como para contribuir para a conceitualização da estrutura teórica das políticas contábeis. A discussão com base nas normas contábeis geralmente carece de uma visão acadêmica e prática transdisciplinar Uma metodologia conceitual e interpretativa foi utilizada para compreender a partir da teoria do direito e da perspectiva da análise econômica do direito, o dilema dos princípios ou regras, o que contribui para a reflexão sobre a escolha de políticas contábeis apropriadas para a representação financeira e contábil das organizações.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Derecho]]></kwd>
<kwd lng="es"><![CDATA[iuspositivismo-iusnaturalismo]]></kwd>
<kwd lng="es"><![CDATA[normatividad contable]]></kwd>
<kwd lng="es"><![CDATA[principio jurídico]]></kwd>
<kwd lng="es"><![CDATA[reglamento jurídico]]></kwd>
<kwd lng="es"><![CDATA[transdisciplinariedad]]></kwd>
<kwd lng="en"><![CDATA[Law]]></kwd>
<kwd lng="en"><![CDATA[iuspositivism-iusnaturalism]]></kwd>
<kwd lng="en"><![CDATA[accounting normativity]]></kwd>
<kwd lng="en"><![CDATA[legal principle]]></kwd>
<kwd lng="en"><![CDATA[legal regulation]]></kwd>
<kwd lng="en"><![CDATA[transdisciplinarity]]></kwd>
<kwd lng="pt"><![CDATA[Direito]]></kwd>
<kwd lng="pt"><![CDATA[iuspositivismo-iusnaturalismo]]></kwd>
<kwd lng="pt"><![CDATA[Normatividade Contábil]]></kwd>
<kwd lng="pt"><![CDATA[Princípio Legal]]></kwd>
<kwd lng="pt"><![CDATA[Regulamentação Legal]]></kwd>
<kwd lng="pt"><![CDATA[Transdisciplinaridade]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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<given-names><![CDATA[Joni.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Making up users]]></article-title>
<source><![CDATA[Accounting, Organizations and Society]]></source>
<year>2005</year>
<volume>31</volume>
<numero>6</numero>
<issue>6</issue>
<page-range>579-600</page-range></nlm-citation>
</ref>
</ref-list>
</back>
</article>
