The principles underlying the IFRS and the measurement bases of the elements comprising the financial statements

Camila Teresa Martucheli; Antonio Dias Pereira Filho

doi:10.21680/2176-9036.2021v13n1ID23625

Autores/as

Camila Teresa Martucheli Doctoral Student of the Program of Doctoral Student of the Graduate Program and Management Research Program (CEPEAD/UFMG). https://orcid.org/0000-0003-2378-2167
Antonio Dias Pereira Filho PhD in Administration and professor at the Faculty of Economic Sciences (FACE/UFMG). https://orcid.org/0000-0003-4562-3204

DOI:

https://doi.org/10.21680/2176-9036.2021v13n1ID23625

Palabras clave:

Normas IFRS, principios, medición, valor razonable.

Resumen

Objetivo: Este ensayo teórico busca presentar conceptos, argumentos y discusiones sobre la adopción y uso de las IFRS, enfocándose en sus principios subyacentes y bases de medición.

Metodología: Revisión de la literatura con presentación y discusión de los argumentos de los autores que han investigado el uso de las IFRS y sus principios subyacentes y bases de medición.

Resultados: Varios autores consideran que las normas de contabilidad basadas en principios son una posible solución al problema de la armonización contable. Sin embargo, otra corriente de autores afirma que la normalización contable basada en principios, aunque puede dar lugar a una información financiera de mayor calidad es menos asertiva, dada la existencia de subjetividad en el contenido de los estados financieros. Este hecho lleva a la conclusión de que la armonización absoluta de las normas de contabilidad sería imposible.

Contribuciones del Estudio: En el estudio se proponen notas relativas al debate sobre las NIIF, que son responsables de aumentar la calidad de los estados financieros, al mismo tiempo que reducen la fiabilidad de la información producida, habida cuenta de las dificultades inherentes a la aplicación del concepto de valor razonable.

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Los principios en los que se basa el IFRS y las bases de valoración de los elementos que componen los estados financieros

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