Estudio sobre la sustitución del término confiabilidad por el de representación fiel.

After trying to explain the meaning of the term reliability, the International Accounting Standards Board decided to replace it with another one that would more clearly show its meaning. For that reason, it proposed the term faithful representation. This fact caused unease among professional accountants, who pointed out that the Board could have better explained the meaning of reliability without replacing the term. This qualitative work aims to demonstrate the substantive differences between these terms etymologically. Among the most notable findings is that the Standards Council is aware that the term "faithful representation" may not work as an efficient filter for uncertainties and that the most notable tension arises between faithful representation and relevance. [ABSTRACT FROM AUTHOR]