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Algunas experiencias exitosas en Latinoamérica relacionadas con la Estandarización Contable

Author

Listed:
  • Abel María Cano Morales

Abstract

Este trabajo presenta de manera panorámica los procesos que han seguido algunos países latinoamericanos, con el fin de estandarizar sus procesos e información contable. Es evidente el protagonismo en las últimas décadas de las Normas Internacionales de Información Financiera (NIIF) y de la Normas Internacionales de Contabilidad (NIC) a raíz de los acontecimientos económicos, políticos y comerciales experimentados en el mundo y la región. El documento insiste en anotar que existe una necesidad latente de establecer un sistema de información contable internacional que minimice las discrepancias surgidas entre las normas contables nacionales y las internacionales; y que a la vez sea adoptado como herramienta homogenizadora global de la información contable.

Suggested Citation

  • Abel María Cano Morales, 2010. "Algunas experiencias exitosas en Latinoamérica relacionadas con la Estandarización Contable," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, December.
    • Handle: RePEc:col:000180:011626
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    More about this item

    Keywords

    Estandarización; Información contable; Normas internacionales de información financiera; Normas internacionales de contabilidad; Sistema de información contable internacional;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M54 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Labor Management

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