Abstract

CASAL, María del Carmen  and  MAESTROMEY, Marcelina. El resultado global y la utilidad de la información contable. Escr. Contab. Adm. [online]. 2010, vol.1, n.2, pp. 57-68. ISSN 1853-2055.

The aim of this paper is to analyze the concept of deferred results according to the accounting doctrine, and the set of national and international accounting standards. We first define the purpose of Financial Statements and describe the accounting model that enables us to better achieve such purpose. Within this framework, we analyze the concept of capital to be kept and we define the result of a period as the difference between equity at the end of a period and initial equity, excluding the effects of partners' contributions. However, according to standard regulations, not all the accrued results of a period are shown in the Income Statement, instead they are shown as deferred results in Statement of Changes in Equity. This is particularly criticized by the doctrine, and we follow them, considering that a Statement that recognizes all the results generated in a period, called Comprehensive Income, contributes better to meet the objective of Financial Statements and to fulfill the requirement of purposefulness for the users of accounting information.

Keywords : Deferred results; Capital to be kept; Comprehensive income; Accrued results; Result of a period.