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Similitudes Y Diferencias Entre Niif Y Us. Gaap: Su Adopción En Estados Unidos Y Japón

Author

Listed:
  • Edel Lemus

Abstract

El propósito del artículo es revisar similitudes y diferencias entre NIIF y US. GAAP: su adopción en Japón y las tendencias recientes en relación con el proceso de convergencia de los Principios de Contabilidad Generalmente Aceptados de los Estados Unidos (US GAAP) a las Normas Internacionales de Información Financiera (NIIF) o por sus siglas en ingles IFRS, que tendrá lugar en el 2015.

Suggested Citation

  • Edel Lemus, 2016. "Similitudes Y Diferencias Entre Niif Y Us. Gaap: Su Adopción En Estados Unidos Y Japón," Observatorio Iberoamericano de la Economía y la Sociedad del Japón, Servicios Académicos Intercontinentales SL, issue 25, January.
    • Handle: RePEc:erv:obsjap:y:2016:i:25:6
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