Resumo

REEH, Michael Matthias  e  MOLINA ROA, Nelson Andrés. Prudence concept crisis because of transition of austrian national financial information norms to international financial reporting standards. Contad. Adm [online]. 2013, vol.58, n.2, pp.91-112. ISSN 0186-1042.

As a member of the European Union (EU), Austrian nation has gradually incorporated International Financial Reporting Standards (IFRS), Normas Internacionales de Información Financiera (NIIF) in spanish, to its accounting and Disclosure of Financial Information processes in replacement of Local National Standards called Unternehmensgesetzbuch (UGB). During this process of convergence, prudence principle has been in crisis within IFRS conceptual frame because it has been changed by fair value principle. That is way this paper presents the basic principles of national Austrian, UGB, compared with those of the IFRS to analyze, first, the reasons why prudence concept went into crisis and, secondly, if fair value principle is right to replace it.

Palavras-chave : Austria; International Financial Reporting Standards; principle of prudence; principle of fair value.

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