An Analysis of Differences in Terms of Professional Interests Based on the Project to Replace IAS 39

An Analysis of Differences in Terms of Professional Interests Based on the Project to Replace IAS 39

<p>The professional interests of the various stakeholders groups are often seen as obstacles to full accounting harmonization. Studying different professional interests in the accounting domain is significant for organizations involved in the international accounting harmonization process, ins...

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Bibliographic Details
Main Authors: Cláudia Daniela Ferreira da Mota Carvalho, Fábio Henrique Ferreira de Albuquerque, Joaquín Texeira Quirós, Maria do Rosário Fernandes Justino
Format: Article
Language:English
Published: Universidade de São Paulo 2015-08-01
Series:Revista Contabilidade & Finanças
Subjects:
grupos de stakeholders
harmonização contabilística
interesses profissionais
normas internacionais de contabilidade
Online Access:http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772015000200181&lng=en&tlng=en

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