Pensar el currículo: En la búsqueda de sentidos para la formación integral de contadores públicos

Óscar Yamith Duque Cruz; Jorge Emiro Pinzón Pinto

doi:10.30554/lumina.15.1077.2014

The conceptual framework of the International Financial Reporting Standards and its relation to corporative government

Pensar el currículo: En la búsqueda de sentidos para la formación integral de contadores públicos

Published 2014-12-15

https://doi.org/10.30554/lumina.15.1077.2014

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Vol. 15 (2014): Lúmina 15 (January-December)

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Artículos

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Duque Cruz, Óscar Y., & Pinzón Pinto, J. E. (2014). The conceptual framework of the International Financial Reporting Standards and its relation to corporative government. Lúmina, 15, 174-201. https://doi.org/10.30554/lumina.15.1077.2014

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https://doi.org/10.30554/lumina.15.1077.2014

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How to Cite

Duque Cruz, Óscar Y., & Pinzón Pinto, J. E. (2014). The conceptual framework of the International Financial Reporting Standards and its relation to corporative government. Lúmina, 15, 174-201. https://doi.org/10.30554/lumina.15.1077.2014

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Óscar Yamith Duque Cruz

Universidad Santo Tomás

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Jorge Emiro Pinzón Pinto

Pontificia Universidad Javeriana

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Óscar Yamith Duque Cruz,

Magíster en Educación (Universidad Santo Tomás); Administrador de Empresas (Universidad Antonio Nariño).

Jorge Emiro Pinzón Pinto,

Magister en Educación (Universidad Pedagógica Nacional); Especialista en Educación Popular (Centro Latinoamericano de Trabajo Social, Perú); Psicólogo (Universidad Nacional de Colombia).

Corporative government

conceptual framework

transparency of the information

This paper is a reflection on the link between corporative government and financial information, specifically by a revision of the conceptual framework of the International Financial Reporting Standards (IFRS) and their relation to what is stated in the rules of corporative government regarding to the necessary characteristics in the information. This is made by a revision of documents and by reflecting on this topic. We conclude that the conceptual framework has some differences with the characteristics of the information required by Corporative Government; specially in what relates to the objectives of the information.

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