Ananalysis of the conceptual structure of the accounting system in Chile.
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Universidad Libre
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La estructura conceptual de un modelo contable es la base donde reposan las teorías que guían el desarrollo técnico-normativo, definido por las experiencias de nuestra profesión. La estructura indica los conceptos relacionados con la preparación y presentación de los estados financieros, así como el reconocimiento de cada uno de sus elementos. El presente artículo analiza de manera concreta los criterios contables abordados en el modelo chileno a través de cuatro componentes básicos: gnoseológico, identificación contextual, técnicoconceptual, técnico-procedimental
The conceptual structure of an accounting model is the basis where lie the theories that guide the technical and regulatory development, defined by the experiences of our profession. The structure indicates the concepts related to the preparation and presentation of financial statements and the recognition of each of its elements. This article examines in particular the accounting policies discussed in the chilean model through four basic components: epistemological, contextual identification, technical conceptual, technical-procedural.
The conceptual structure of an accounting model is the basis where lie the theories that guide the technical and regulatory development, defined by the experiences of our profession. The structure indicates the concepts related to the preparation and presentation of financial statements and the recognition of each of its elements. This article examines in particular the accounting policies discussed in the chilean model through four basic components: epistemological, contextual identification, technical conceptual, technical-procedural.