Contribution of legal standards in the adoption for the first time of IFRS in the preparation and presentation of financial information of Peruvian companies

The accounting harmonization process initiated in the last decades of the 20th century caused several countries to dispense with the application of their accounting standards in the preparation of financial information, replacing them with the application of International Financial Reporting Standar...

Descripción completa

Detalles Bibliográficos
Autor principal: Díaz-Becerra, Oscar Alfredo
Formato: Artículo (Article)
Idioma:Español (Spanish)
Publicado: Pontificia Universidad Católica del Perú 2022
Materias:
Financial information
Legal standards
IFRS adoption
Accounting standards
Información financiera
Normas legales
Adopción NIIF
Normas contables
Informações financeiras
Normas legais
Adoção de IFRS
Normas contábeis
Acceso en línea:http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/26135

Internet

http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/26135

Ejemplares similares