Publicação

The meanings of the comparability of the information and their influence in the aggregation of accounting information : a theoretical perspective

Ver documento

Detalhes bibliográficos
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.
Autores principais:Rodríguez Bolívar, Manuel Pedro
Outros Autores:Cid Gómez, Juan Miguel del
Assunto:Comparability of information interrelations micro-macroaccounting
Ano:2002
País:Portugal
Tipo de documento:artigo
Tipo de acesso:acesso aberto
Instituição associada:Universidade de Lisboa
Idioma:inglês
Origem:Repositório da Universidade de Lisboa

Registos relacionados

Registos relacionados