Art. Inválido. INFLUENCIAS DEL CRITERIO DE RAZONABILIDAD EN LA REPRESENTACIÓN CONTABLE Y EN LA TOMA RACIONAL DE DECISIONES
Abstract
There are two objectives that mobilize the preparation of this article
of reflection: on the one hand, is to perform a scan on the process of
building the test of reasonableness and representation of financial
statements, and other, it seeks to analyze and describe from the perspective
of bounded rationality, incidents that occur on the process
in making decisions of users of accounting information. The thesis
here is that will hold the test of reasonableness has a direct influence
on the representation in the financial statements and this criterion, in
turn, determines the rational process of decision making of users of
accountant information.
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