AN APPROACH TO ISSUANCE MODELING OF FINANCIAL STATEMENTS
Autor(a) principal: | |
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Data de Publicação: | 2010 |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Universo Contábil |
Texto Completo: | https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1596 |
Resumo: | The quality of financial statements is an almost mandatory reference in the accounting field. Themes such as quality and requirements are not out of any accounting standard or rule. However, it is also noticeable its absence, showing that problems are, among others, related to the issuer of financial statements. Because the issuance is under the responsibility of entities (individuals or legal entities), its knowledge is essential to the achievement of better communication. Precisely, the goal of this study is to try to systematize, through a modeling process, the existing knowledge on the issuers of the financial statements presented. Knowing and systematizing will allow to take action on who is responsible for the quality of financial statements issued. The society's demands on quality will only be met if accounting knowledge is considered as representative of a knowledge and if the information dissemination activities, that support it, are part of ethics and social responsibility. |
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AN APPROACH TO ISSUANCE MODELING OF FINANCIAL STATEMENTSUNA APROXIMACIÓN A LA MODELIZACIÓN DEL ELEMENTO EMISOR DE ESTADOS CONTABLESAccounting. Financial statements. Quality. Modeling.Contabilidad. Estados contables. Emisores. Calidad. Modelización. The quality of financial statements is an almost mandatory reference in the accounting field. Themes such as quality and requirements are not out of any accounting standard or rule. However, it is also noticeable its absence, showing that problems are, among others, related to the issuer of financial statements. Because the issuance is under the responsibility of entities (individuals or legal entities), its knowledge is essential to the achievement of better communication. Precisely, the goal of this study is to try to systematize, through a modeling process, the existing knowledge on the issuers of the financial statements presented. Knowing and systematizing will allow to take action on who is responsible for the quality of financial statements issued. The society's demands on quality will only be met if accounting knowledge is considered as representative of a knowledge and if the information dissemination activities, that support it, are part of ethics and social responsibility.La calidad de los informes contables financieros es una referencia casi obligada en el ámbito de la Contabilidad. Temas como sus cualidades y requisitos no faltan en ningún texto o norma de Contabilidad. Pero también es pública su falta, lo que muestra que, entre otros, existen problemas en el accionar de sus emisores. Como aquella acción de emitir está a cargo de entes (personas físicas o jurídicas) su conocimiento es imprescindible para el logro de mejores informes. Precisamente el objetivo de la investigación es intentar sistematizar, mediante un proceso de modelización, conocimiento existente acerca de los emisores de estados contables de presentación. Conocer y sistematizar, permitirá actuar sobre quien es responsable de la calidad de los estados contables que emite. Las demandas de la sociedad acerca de esa calidad, sólo quedarán satisfechas si se considera al conocimiento contable como representativo de un saber y si las actividades de divulgación que conlleva se enmarcan en la ética y en la responsabilidad social.Universidade Regional de Blumenau2010-09-16info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/159610.4270/ruc.20106Revista Universo Contábil; v. 6 n. 3 (2010); 114-1281809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBporhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1596/1386Copyright (c) 2014 Revista Universo Contábilinfo:eu-repo/semantics/openAccessSeltzer, Juan Carlos2010-09-19T16:09:19Zoai:ojs.bu.furb.br:article/1596Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2010-09-19T16:09:19Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false |
dc.title.none.fl_str_mv |
AN APPROACH TO ISSUANCE MODELING OF FINANCIAL STATEMENTS UNA APROXIMACIÓN A LA MODELIZACIÓN DEL ELEMENTO EMISOR DE ESTADOS CONTABLES |
title |
AN APPROACH TO ISSUANCE MODELING OF FINANCIAL STATEMENTS |
spellingShingle |
AN APPROACH TO ISSUANCE MODELING OF FINANCIAL STATEMENTS Seltzer, Juan Carlos Accounting. Financial statements. Quality. Modeling. Contabilidad. Estados contables. Emisores. Calidad. Modelización. |
title_short |
AN APPROACH TO ISSUANCE MODELING OF FINANCIAL STATEMENTS |
title_full |
AN APPROACH TO ISSUANCE MODELING OF FINANCIAL STATEMENTS |
title_fullStr |
AN APPROACH TO ISSUANCE MODELING OF FINANCIAL STATEMENTS |
title_full_unstemmed |
AN APPROACH TO ISSUANCE MODELING OF FINANCIAL STATEMENTS |
title_sort |
AN APPROACH TO ISSUANCE MODELING OF FINANCIAL STATEMENTS |
author |
Seltzer, Juan Carlos |
author_facet |
Seltzer, Juan Carlos |
author_role |
author |
dc.contributor.author.fl_str_mv |
Seltzer, Juan Carlos |
dc.subject.por.fl_str_mv |
Accounting. Financial statements. Quality. Modeling. Contabilidad. Estados contables. Emisores. Calidad. Modelización. |
topic |
Accounting. Financial statements. Quality. Modeling. Contabilidad. Estados contables. Emisores. Calidad. Modelización. |
description |
The quality of financial statements is an almost mandatory reference in the accounting field. Themes such as quality and requirements are not out of any accounting standard or rule. However, it is also noticeable its absence, showing that problems are, among others, related to the issuer of financial statements. Because the issuance is under the responsibility of entities (individuals or legal entities), its knowledge is essential to the achievement of better communication. Precisely, the goal of this study is to try to systematize, through a modeling process, the existing knowledge on the issuers of the financial statements presented. Knowing and systematizing will allow to take action on who is responsible for the quality of financial statements issued. The society's demands on quality will only be met if accounting knowledge is considered as representative of a knowledge and if the information dissemination activities, that support it, are part of ethics and social responsibility. |
publishDate |
2010 |
dc.date.none.fl_str_mv |
2010-09-16 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1596 10.4270/ruc.20106 |
url |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1596 |
identifier_str_mv |
10.4270/ruc.20106 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1596/1386 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2014 Revista Universo Contábil info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2014 Revista Universo Contábil |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
dc.source.none.fl_str_mv |
Revista Universo Contábil; v. 6 n. 3 (2010); 114-128 1809-3337 1809-3337 reponame:Revista Universo Contábil instname:Universidade Regional de Blumenau (FURB) instacron:FURB |
instname_str |
Universidade Regional de Blumenau (FURB) |
instacron_str |
FURB |
institution |
FURB |
reponame_str |
Revista Universo Contábil |
collection |
Revista Universo Contábil |
repository.name.fl_str_mv |
Revista Universo Contábil - Universidade Regional de Blumenau (FURB) |
repository.mail.fl_str_mv |
||universocontabil@furb.br |
_version_ |
1798945115470823424 |