La evolución del marco conceptual para las empresas mercantiles en Estados Unidos

• Autores: Stephen A. Zeff
• Localización: Revista española de financiación y contabilidad, ISSN 0210-2412, Nº 100, 1999, págs. 151-194
• Idioma: español
• Texto completo no disponible (Saber más ...)
• Dialnet Métricas: 4 Citas
• Resumen
  • español

    Los esfuerzos institucionales en Estados Unidos para desarrollar un Marco Conceptual para las empresas mercantiles se remontan a la monografía de Paton y Litleton en 1940 y, posteriormente, a los dos Accounting Research Studies, de Moonitz y Sprouse en 1962-63. Un Comité de la American Accounting Association publicó en 1966 un informe, de notable influencia posterior, en el que se abogaba por un enfoque basado en la utilidad para la toma de decisiones, óptica que fue adoptada decididamente en 1973 por el Informe Trueblood del American Institute of Certified Public Accountants. Todas esta manifestaciones constituyen los cimientos del proyecto de Marco Conceptual del Financial Accounting Standards Board, que publicó seis Declaraciones de Conceptos entre 1978 y 1985. Probablemente en el año 2000 se publicará el séptimo. Todavía no resulta clara la manera en que el Marco Conceptual del FASB ha influido en la elaboración de principios contables, a la vez que algunos comentaristas procedentes del ámbito académico son escépticos sobre la utilidad de cualquier proyecto normativo de Marco Conceptual.

  • English

    Institutional efforts in the United Stated to develop a conceptual framework for business enterprises can be traced to the Paton and Littleton monograph in 1940 and later to the two Accounting Research Studies by Moonitz and Sprouse in 1962-63. A committee of the American Accounting Association issued an influential report in which it advocated a "decision usefulness" approach in 1966, which was carried forward in 1973 by the report of the American Institute of CPAs' Trueblood Committee. All of this laid the groundwork for the conceptual framework project of the Financial Accounting Standards Board , which published six concepts statements between 1978 and 1985. A seventh concepts statement is likely to be published in 2000. It is still not clear how the FASB's conceptual framework has influenced the setting of accounting standards, and some academic commentators are skeptical of the usefulness of all normative conceptual framework projects.

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