Representación en los estándares internacionales de información financiera

Representation in accounting has been addressed from different perspectives, in such a way that it has been tinged by subjective aspects, objective ones, cultural variables, the language, etc. On the other hand, it has been claimed that representation hinges on the principle of “faithful image” which gives rise to various interpretations related with the problem of truth, objectivity and accuracy in accounting. Representation in accounting might mean different ways of apprehending the objects out there, questions that will be dealt with in this paper while giving an account on the debate about knowledge, realism and the truth in accounting