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Convergence of Accounting Standards in MERCOSUR and the Andean Community

Convergence of Accounting Standards in MERCOSUR and the Andean Community

Paperback

Business General

ISBN10: 6208754453
ISBN13: 9786208754457
Publisher: Our Knowledge Publishing
Published: Mar 18 2025
Pages: 100
Weight: 0.32
Height: 0.24 Width: 6.00 Depth: 9.00
Language: English
This study investigates the level of convergence of accounting practices in industrial companies in the MERCOSUR and Andean Community countries. Starting from a theoretical basis which identified the current stage of adoption of International Accounting Standards in the countries of these two economic blocs, it was possible to compare regulatory convergence with accounting practice. To this end, the measurement and disclosure of the main equity elements in a sample of thirty industrial companies in the countries of these two South American economic blocs was analyzed.

Also from

Peruchena Thomaz, João Luis

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Business General