Marco Conceptual de los Estándares  Internacionales de Información Financiera y su relación con el Gobierno Corporativo1

Ruth Alejandra Patiño Jacinto; Yully Marcela Sepúlveda Alzate; Ana María Balcázar Daza

doi:10.30554/lumina.16.1672.2015

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

Marco Conceptual de los Estándares Internacionales de Información Financiera y su relación con el Gobierno Corporativo1

Published 2015-12-16

https://doi.org/10.30554/lumina.16.1672.2015

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Vol. 16 (2015): Lúmina 16 (January-December)

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Patiño Jacinto, R. A., Sepúlveda Alzate, Y. M., & Balcázar Daza, A. M. (2015). The conceptual framework of the International Financial Reporting Standards and its relation to corporative government. Lúmina, 16, 136-167. https://doi.org/10.30554/lumina.16.1672.2015

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https://doi.org/10.30554/lumina.16.1672.2015

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Patiño Jacinto, R. A., Sepúlveda Alzate, Y. M., & Balcázar Daza, A. M. (2015). The conceptual framework of the International Financial Reporting Standards and its relation to corporative government. Lúmina, 16, 136-167. https://doi.org/10.30554/lumina.16.1672.2015

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Ruth Alejandra Patiño Jacinto

Programa Contaduría Pública, Universidad Santo Tomás

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Yully Marcela Sepúlveda Alzate

Fundación Universitaria Los Libertadores

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Ana María Balcázar Daza

Fundación Universitaria Los Libertadores

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Ruth Alejandra Patiño Jacinto,

Magister en Ciencias Económicas (Universidad Santo Tomás); Contadora Pública (Universidad Nacional de Colombia);

Coordinadora del Centro de Investigaciones de Contaduría Pública de la Universidad Santo Tomás CICOP. Líder del grupo de investigación Contaduría: Información, control e impacto social.

Yully Marcela Sepúlveda Alzate,

Master en Dirección de empresas (Universidad Camilo José Cela); Economista (Universidad Santo Tomás); Administradora de empresas (Universidad Santo Tomás).

Docente investigadora de la Fundación Universitaria los Libertadores

Ana María Balcázar Daza,

Master en Dirección de empresas (Universidad Camilo José Cela); Economista (Universidad Santo Tomás); Administradora de empresas (Universidad Santo Tomás).

Docente investigadora de la Fundación Universitaria los Libertadores

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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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