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Proceso De Globalizaciã“N Y Contabilidad. Normalizaciã“N Internacional. Paises De America Latina

Author

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  • Víctor M. Lang

Abstract

Intentaré poner a la luz el desarrollo de los aspectos que describen la regulación contable, los puntos destacados de la normalización internacional, las consecuencias de la regulación contable, el lugar de la contabilidad en el campo del conocimiento y su función social, los intereses contrapuestos del poder económico internacional y las Pymes, los países desarrollados y el resto fundamentalmente de América Latina. Finalmente, queda planteada una alternativa para la evolución de la contabilidad al considerar distintas dificultades en el proceso de globalización económica y armonización contable.

Suggested Citation

  • Víctor M. Lang, 2015. "Proceso De Globalizaciã“N Y Contabilidad. Normalizaciã“N Internacional. Paises De America Latina," Revista Caribeña de Ciencias Sociales, Servicios Académicos Intercontinentales SL, issue 2015_11, November.
    • Handle: RePEc:erv:rccsrc:y:2015:i:2015_11:09
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