Estado actual de Latinoamérica en relación a su proceso de adopción de las NIIF
Abstract
Convergence and adoption of International Financial Reporting Standards (IFRS) began several years ago in different countries around the world. For Latin America, this has been a fairly recent development, and this paper documents the process of convergence and adoption of IFRS, as well as its particular characteristics, conditions and challenges faced. A cluster analysis is used to identify certain characteristics that allow finding affinities among countries. The amount Latin American countries studied in comparison to previous papers is one of the contributions of this research.
Downloads
Those authors who have publications with this magazine accept the following terms:
- Authors will retain their copyrights and guarantee the journal the right of first publication of their work, which will be simultaneously subject to the Creative Commons Attribution-NonCommercial 4.0 International (CC BY-NC 4.0) License, which allows third parties to copy and redistribute the material in any medium or format.
- Authors are allowed and recommended to disseminate their work on the Internet (eg in institutional telematic archives or on their website) before and during the submission process, which can lead to interesting exchanges and increase citations. of the published work.
Under the following terms, users agree on:
- Attribution — Giving proper credit, provide a link to the license, and indicate if changes were made.
- NonCommercial — Not ussing the material for commercial purposes.
Contabilidad y Auditoría is licensed under a Creative Commons Attribution Non-Commercial 4.0 License. Permissions beyond the scope of this license may be available at Contabilidad y Auditoría.
