The convergence process of International Financial Reporting Standards in Spain, Peru and Argentina

Economic globalization has led to an international convergence of standards, to the extent that, in recent decades, the International Financial Reporting Standards (IFRS) have become the most used accounting model worldwide, as it has for countries on which this descriptive research is based. This d...

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Detalles Bibliográficos
Autores principales: Molina Llopis, Rafael, Díaz Becerra, Oscar, Capuñay Vásquez, José Carlos, Casinelli, Hernán
Formato: Artículo (Article)
Idioma:Español (Spanish)
Publicado: Pontificia Universidad Católica del Perú 2014
Materias:
Accounting standards
accounting convergence
IFRS
financial statements
normas contables
convergencia contable
NIIF
estados financieros
normas contábeis
convergência contábil
demonstrações financeiras
Acceso en línea:http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/11609

Internet

http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/11609

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