Teorías contables que sustenta la aplicación de Normas Internacionales de Información Financiera

Abstract

Abstract: International Financial Reporting Standards were applied in most countries Latin American and worldwide in order to have comparable information among themselves and strengthen international links through different forms of business as well these IFRS adoptions can be explained through the different accounting theories existing. The purpose of this paper was to analyze the accounting theories that supported the application of the International Financial Reporting Standards, the methodology used was a literature review in which a baseline of all theories was developed accounting, on the documents and articles of the subject of study, the information found is updated to the date of application of international regulations. Likewise, the results indicate that the accounting theories were applied in each of the the countries in which they supported their full application being forced or voluntary, In addition, it was analyzed, the year that each IFRS was applied according to the theories mentioned accountants.