La información cualitativa más demandada en los momentos actuales. Situación presente y evolución futura dentro del actual proceso de reforma de la contabilidad

Abstract

The new characteristics of the current economic scene have generated a need to modify the traditional accounting approach. They intend to find answers for those many opinions that have been classifying the information provided by the firms as inappropriate. Facts such as the competitive significance of immaterial values, the demand for a sustainable social development and the different claims so that the executive management is adequate and reconciles the interests of the implied agents, are some of the most common reasons. As a matter of fact, they have become the central issue of numerous investigations related to the conditions of the so-called Knowledge Era and its implications with regard to fitting the purpose of the Accountability and making an adequate process of decisions possible, providing useful and relevant information to the various interested users. Before these circumstances, the tendencies to reform the Accountability have not taken long to appear. In fact, currently, we are in a debate process prior to adopt a series of measures that tend to adapt the content of the accounting information to the new informative demands as well as to the rules of the International Accounting Standard Board. That is the reason why it is the right moment to review the condition of the most repeated informative demands within these new reforms.