Resumo

VILLACORTA-HERNANDEZ, Miguel ángel. Alternatives for Improving Proposed Models of the Accounting Conceptual Framework. Cuad. Contab. [online]. 2012, vol.13, n.33, pp.361-394. ISSN 0123-1472.

The complexity of the world of business today, the globalisation of economic activity and the development of new technologies influence decisions made by those who make use of accounting information. In this dynamic context, the accounting model has been criticised for not keeping up with the pace of economic activity. This has led to a series of changes in standard accounting whereby users propose modifications to the structure and purpose of the communication of information in order to give it more value. This paper is a critical study on the ways in which accounting structures -most of which are currently represented in the Conceptual Framework- are being renovated. It will be argued that thanks to the inclination to improve information for capital investors, other uses of accounting are being neglected, such as accountability, observation of trade and fiscal regulations, and, of course, communication of relevant information to users other than investors, such as creditors. In order to present concrete conclusions, the paper discusses how this process should have been in Spain by distinguishing between adaptation of the IFRS to the national accounting system, and adoption of the original IFRS and their application to the national accounting system. The main conclusion is that there is a need for two coexisting conceptual frameworks, each with a different purpose: one that concerns information and the other, accountability.

Palavras-chave : Financial accounting; accounting standards; conceptual framework; accounting information; Financial accounting; financial countable information; accounting law; financial statements.

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