Conceptual structure of the three-dimensional theory of accounting

Abstract

The General Accounting Theory supports all accounting applications, both in the field of accounting models (dimensions), as it does in the systems [regulative and doctrinal] derived from them. The accounting conceptual structure is common to all applications, which allows connecting the theoretical component, and the procedural technique. It is therefore proposed to use the Accounting Tri Dimensional theory (T3C) which should support the conceptual framework for the preparation and presentation of the financial statements and reports (environmental, social and economic financial) and coherently the procedure design for the recognition, measurement, valuation presentation and disclosure of accounting information for every one of the mentioned dimensions.