IFRS (NIIF): an information model at the service of capital markets Eduardo Sosa Mora

 

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Opis bibliograficzny
Autor: Sosa Mora, Eduardo
Format: artículo original
Status:Versión publicada
Data wydania:2021
Opis:This paper addresses the analysis of the changes in the accounting thinking that have been imposed by the IASB (International Accounting Standard Board), through IFRS (International Financial Reporting Standards), over the last decades, in light of the economic transformations on the globalized world.  It is adopted a perspective trascending the technical dimension of accounting and the analysis is placed whitin the economic context on whose borders the accounting practice is carried out.  The alleged neutrality of this discipline is questioned, to support the point of view that the transformations of accounting thinking sponsored by the IASB by means the IFRS, must be understood as a part of the consolidation of the hegemonic power of large transnational companies and the investors operating in international capital markets.
Kraj:Portal de Revistas UCR
Instytucja:Universidad de Costa Rica
Repositorio:Portal de Revistas UCR
Język:Español
OAI Identifier:oai:portal.ucr.ac.cr:article/48975
Dostęp online:https://revistas.ucr.ac.cr/index.php/pensamiento-actual/article/view/48975
Słowo kluczowe:Accounting
globalization
financialization
accounting thinking
IASB
IFRS
fair value
contabilidad
globalización
financiarización
pensaimeinto contable
ISAB
NIIF
valor razonable