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

 

Shranjeno v:
Bibliografske podrobnosti
Avtor: Ugalde Binda, Nadia
Format: artículo original
Status:Versión publicada
Fecha de Publicación:2014
Opis: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.
País:Portal de Revistas UCR
Institucija:Universidad de Costa Rica
Repositorio:Portal de Revistas UCR
Jezik:Español
OAI Identifier:oai:portal.ucr.ac.cr:article/15058
Online dostop:https://revistas.ucr.ac.cr/index.php/economicas/article/view/15058
Ključna beseda:STANDARDS
ACCOUNTING
COMPARABILITY
FINANCIAL REPORTS
NORMAS
CONTABILIDAD
COMPARABILIDAD
INFORMES FINANCIEROS