Assessment of Standards for Accounting
DOI:
https://doi.org/10.14409/rce.2023.20.e0029Keywords:
Economic standard measure, Social standard quality, Purposes of a standard, Destination of standards’ effectsAbstract
This work aims to describe Accounting’s purpose of establishing standards to determine what periodically happens during the execution of a company’s projects and to verify the reasons for unfulfillment of those plans. Its objective is to compare standards with those that should be respected in order to satisfy the regulatory conditions of socio-environmental responsibility recommended for their sustainability.
To support this research with the traditional accounting theory that is universally based on the economic reason to survive and grow, statements by prestigious authors from a few decades ago have been included.
From the analysis carried out to verify if it is possible to associate the demonstrations achieved when applying accounting standards by giving them economic value, by trying to integrate them with the derivations from applying standards of conduct prepared to channel the entity’s solidarity conduct -which must be submitted to the discretion of the interpretation of a regulation based on the non-quantifiable socio-environmental description-, it turned out, as it was foreseeable, that there is no compatibility among them.
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