Cambios conceptuales en la contabilidad de los arrendamientosretos normativos y académicos

  1. Molina Sánchez, Horacio
  2. Mora Enguídanos, Araceli
Revue:
Revista de contabilidad = Spanish accounting review: [RC-SAR]

ISSN: 1138-4891

Année de publication: 2015

Volumen: 18

Número: 1

Pages: 99-113

Type: Article

DOI: 10.1016/J.RCSAR.2015.01.001 DIALNET GOOGLE SCHOLAR lock_openDIGITUM editor

D'autres publications dans: Revista de contabilidad = Spanish accounting review: [RC-SAR]

Résumé

The aim of this paper is to show that the position of those who set accounting standards and that of pressure groups is consistent with the Ideology Theory of regulation and Positive Accounting Theory of economic consequences, respectively. However, contrary to previous literature on lobbying, it is argued that in an international context and after some years of experience with IFRS, all the agents, and not just the standard setters, use conceptual and technical arguments to defend their position, as interest groups, mainly preparers, think their lobbying activity will be more effective. For this analysis, the current proposal for changing the accounting regulations of leasing contracts has been selected, as well as the comment letters received. The results of the analysis are consistent with the theories when showing the position of both the standard setters and interest groups, although they show a use of the conceptual framework as an excuse for their arguments. The controversy surrounding the proposal is discussed in detail, highlighting the potential of this topic for accounting research

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