Las Normas Internacionales de Información Financiera: historia, impacto y nuevos retos de la IASB

 

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Библиографические подробности
Автор: Ugalde Binda, Nadia
Формат: artículo original
Статус:Versión publicada
Дата публикации:2014
Описание:The internationalization of business transactions, business expansion through mergers and acquisitions, and the interest of covering more diversified investment portfolios, require agencies to draft uniform accounting standards across countries to allow comparability of financial information for these new "multinational companies" (Zeff, 2012). Thus, in 1973 arises the IASC, based in London as a first attempt to establish international basic standards called International Accounting Standards. This article is a historical overview of the institutions involved in the formulation of these rules, the implications that its implementation has had on the financial statements, how some countries have made adjustments to them and what are the main challenges that the IASB should face in the future.
Страна:Portal de Revistas UCR
Институт:Universidad de Costa Rica
Repositorio:Portal de Revistas UCR
Язык:Español
OAI Identifier:oai:portal.ucr.ac.cr:article/15058
Online-ссылка:https://revistas.ucr.ac.cr/index.php/economicas/article/view/15058
Ключевое слово:STANDARDS
ACCOUNTING
COMPARABILITY
FINANCIAL REPORTS
NORMAS
CONTABILIDAD
COMPARABILIDAD
INFORMES FINANCIEROS