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Let $\iota:(K,\nu)\hookrightarrow(K(x),\mu)$ be a simple purely transcendental extension of valued fields. In order to study such an extension, M. Vaqui\'e, generalizing an earlier construction of S. Mac Lane, introduced the notion of Key polynomials. In this paper we define a related notion of \textbf{abstract key polynomials} associated to $\iota$ and study the relationship between them and key polynomials of Mac Lane -- Vaqui\'e. Associated to each abstract key polynomial $Q$, we define the truncation $\mu_{Q}$ of $\mu$ with respect to $Q$ and we study the properties of those truncations. Roughly speaking, $\mu_{Q}$ is an approximation to $\mu$ defined by the key polynomial $Q$. We also define the notion of an abstract key polynomial $Q'$ being an \textbf{immediate successor} of another abstract key polynomial $Q$ (in this situation we write $Q<Q'$). The main comparison results proved in this paper are as follows:(1): An abstract key polynomial for $\mu$ is a Mac Lane -- Vaqui\'e key polynomial for the truncated valuation $\mu_{Q}$.(2): If $Q<Q'$ are two abstract key polynomials for $\mu$ then $Q'$ is a Mac Lane -- Vaqui\'e key polynomial for $\mu_{Q}$. (3) which, for a monic polynomial $Q\in K[x]$ and a valuation $\mu'$ of $K(x)$, gives a sufficient condition for $Q$ to be an abstract key polynomial for $\mu'$. Combined with an earlier result of M. Vaqui\'e, this describes a class of pairs of valuations $(\mu,\mu')$ such that $Q$ is a Mac Lane -- Vaqui\'e key polynomial for $\mu$ and an abstract key polynomial for $\mu'$.

Abstract key polynomials and comparison theorems with the key polynomials of Mac Lane–Vaquié