The convergence process of International Financial Reporting Standards in Spain, Peru and Argentina
Economic globalization has led to an international convergence of standards, to the extent that, in recent decades, the International Financial Reporting Standards (IFRS) have become the most used accounting model worldwide, as it has for countries on which this descriptive research is based. This d...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | Spanish |
| Published: |
Pontificia Universidad Católica del Perú
2014-03-01
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| Series: | Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas |
| Subjects: | |
| Online Access: | http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/11609 |