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The transition of fundamental accounting principles to the conceptual framework: a critical-reflective analysis.

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Title: The transition of fundamental accounting principles to the conceptual framework: a critical-reflective analysis.
Alternate Title: La transición de los principios fundamentales de contabilidad al marco conceptual: un análisis crítico-reflexivo.
A transição dos princípios fundamentais de contabilidade para estrutura conceitual: uma análise crítico-reflexiva.
Authors: Voltarelli de Freitas, Francielle Rodrigues do Nascimento1 francielle.voltarelli@gmail.com, Niyama, Jorge Katsumi2 jorgekatsumi@gmail.com, Tibúrcio Silva, César Augusto3 cesaraugustotiburciosilva@gmail.com
Source: Revista Ambiente Contábil. jan-jun2026, Vol. 18 Issue 1, p74-100. 27p.
Database: Academic Search Ultimate
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DbLabel: Academic Search Ultimate
An: 195020344
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  Data: The transition of fundamental accounting principles to the conceptual framework: a critical-reflective analysis.
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  Data: La transición de los principios fundamentales de contabilidad al marco conceptual: un análisis crítico-reflexivo.<br />A transição dos princípios fundamentais de contabilidade para estrutura conceitual: uma análise crítico-reflexiva.
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  Data: <searchLink fieldCode="AR" term="%22Voltarelli+de+Freitas%2C+Francielle+Rodrigues+do+Nascimento%22">Voltarelli de Freitas, Francielle Rodrigues do Nascimento</searchLink><relatesTo>1</relatesTo><i> francielle.voltarelli@gmail.com</i><br /><searchLink fieldCode="AR" term="%22Niyama%2C+Jorge+Katsumi%22">Niyama, Jorge Katsumi</searchLink><relatesTo>2</relatesTo><i> jorgekatsumi@gmail.com</i><br /><searchLink fieldCode="AR" term="%22Tibúrcio+Silva%2C+César+Augusto%22">Tibúrcio Silva, César Augusto</searchLink><relatesTo>3</relatesTo><i> cesaraugustotiburciosilva@gmail.com</i>
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  Data: <searchLink fieldCode="JN" term="%22Revista+Ambiente+Contábil%22">Revista Ambiente Contábil</searchLink>. jan-jun2026, Vol. 18 Issue 1, p74-100. 27p.
PLink https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=asn&AN=195020344
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        Value: 10.21680/2176-9036.2026v18n1ID42505
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        Text: English
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              Text: jan-jun2026
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              Y: 2026
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