Utilize este identificador para referenciar este registo: http://hdl.handle.net/10400.5/9950
Título: The meanings of the comparability of the information and their influence in the aggregation of accounting information : a theoretical perspective
Autor: Rodríguez Bolívar, Manuel Pedro
Cid Gómez, Juan Miguel del
Palavras-chave: Comparability of information
interrelations micro-macroaccounting
Data: 2002
Editora: Instituto Superior de Economia e Gestão
Citação: Rodríguez Bolívar, Manuel Pedro e Juan Miguel del Cid Gómez (2002). "The meanings of the comparability of the information and their influence in the aggregation of accounting information : a theoretical perspective". Estudos de Gestão, VII(2):157-172
Resumo: The growing globalisation of the economy is promoting the use of the comparability of the accounting information, in its double meaning of consistency and harmony, as fundamental reason to undertake the development and reform of the different accounting systems. This impulse of accounting standardisation not only is being produced in each accounting system but also it is being transferred to the possibility of the aggregation of accounting information among the different accounting systems. So, we analyse, in the present paper, the application of this qualitative characteristic in Business Financial Accounting, Public Sector Accounting and National Accounting to obtain some conclusions regarding its similarities and differences. Besides, we will analyse the interpretation of comparability that, in our opinion, would be more adequate according to the conceptual accounting framework as well as that which could encourage the process of accounting aggregation from microaccounting to macroaccounting.
URI: http://hdl.handle.net/10400.5/9950
Aparece nas colecções:2002, Volume VII, nº 2

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