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This paper is a reflection on the link between corporative government and financial information, specifically by a revision of the conceptual framework of the International Financial Reporting Standards (IFRS) and their relation to what is stated in the rules of corporative government regarding to the necessary characteristics in the information. This is made by a revision of documents and by reflecting on this topic. We conclude that the conceptual framework has some differences with the characteristics of the information required by Corporative Government; specially in what relates to the objectives of the information.

Pensar el currículo: En la búsqueda de sentidos para la formación integral de contadores públicos