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Representation in the international standards of financial information

Representación en los estándares internacionales de información financiera




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Jiménez Aguirre, R., & Vargas, C. M. (2012). Representation in the international standards of financial information. Lúmina, 13, 128-151. https://doi.org/10.30554/lumina.13.686.2012
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How to Cite

Jiménez Aguirre, R., & Vargas, C. M. (2012). Representation in the international standards of financial information. Lúmina, 13, 128-151. https://doi.org/10.30554/lumina.13.686.2012

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Rubiela Jiménez Aguirre
Carlos Mario Vargas

Rubiela Jiménez Aguirre,

Estudiante del Doctorado en Ciencias Contables de la Universidad de los Andes de Mérida Venezuela,  Magíster en Gerencia del talento Humano de la Universidad de Manizales, Especialista en Revisoría Fiscal,y Contadora Pública de la Universidad de Manizales


Carlos Mario Vargas,

Estudiante del Doctorado en Ciencias Contables de la Universidad de los Andes de Mérida Venezuela, Magister en Gestión de Organizaciones Universidad EAN. Especialista en Gestión Tributaria de la Universidad de Antioquia. Contador Público Universidad Católica del Oriente


Representation in accounting has been addressed from different perspectives, in such a way that it has been tinged by subjective aspects, objective ones, cultural variables, the language, etc. On the other hand, it has been claimed that representation hinges on the principle of “faithful image” which gives rise to various interpretations related with the problem of truth, objectivity and accuracy in accounting. Representation in accounting might mean different ways of apprehending the objects out there, questions that will be dealt with in this paper while giving an account on the debate about knowledge, realism and the truth in accounting

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