Standardization of financial reporting and accounting in Latin Aamerican countries
By: Isabel Lourenco, Maria Major, editors
Publisher: Business Science Reference
Published: 2015
Place of publication: Hershey
Language: eng
Number of pages: 352
ISBN-13: 9781466684539; 9781466684546
Subjects: Financial statements; Standards; Corporations; Accounting
Description: "This book highlights the recent move to International Financial Reporting Standards (IFRS) and addresses some of the concerns raised due to cultural differences and the level of enforcement of these standards in separate countries"--
Notes: Includes bibliographical references (pages 320-343) and index.
Table of contents: title: The role of Latin American bodies to the international standard setting : who are they and what are they doing? / Ana Isabel Lopes; title: Accounting systems' classification in Latin America : is there harmonization in the ifrs era? / Raquel Wille Sarquis, Rudah Giasson Luccas; title: Has IFRS improved comparability regarding earnings management in Latin America? / Alex Augusto Timm Rathke, Verônica de Fátima Santana; title: Convergence of accounting standards towards ifrs in Brazil / Prof. Bruno; title: Do IFRS matter in emerging countries? : an exploratory analysis of Brazilian firms / Isabel Lourenço, Manuel Castelo Branco, José Dias Curto; title: Challenges in applying ifrs in a civil law tradition : the example of Brazil / Edison Carlos Fernandes; title: Are taxes a determinant factor in earnings management behavior? : empirical results from the Brazilian insurance market / Eduardo Flores, Joelson Oliveira Sampaio, George Sales; title: The impact of the mandatory adoption of IFRS in the fees of auditing in companies of bm&fbovespa / Eduardo Vinícius Bassi Murro, Tayrine Rodrigues Munhoz, Guilherme Bittencourt Teixeira, Isabel Lourenço; title: Influence of international accounting convergence on the level of earnings management in both Brazilian and Chilean companies / Alini da Silva, Caroline Sulzbach Pletsch, Roberto Carlos Klann, Luiza Betânia Fasolin, Jorge Eduardo Scarpin; title: Accounting standards in Peru : issues and challenges / Gustavo A. T. Tanaka Nakasone; title: International financial reporting standards for Latin American small and medium enterprises / Myrna R. Berríos; title: Difficulties in the adoption of IFRS on small and medium enterprises (SMES) in Brazil / João Conrado de Amorim Carvalho; title: IFRS for SMES : perceptions of accountants in the state of Mato Grosso (from Brazil) on continuing professional education / Márcio Iris de Morais, Clea Beatriz Macagnan; title: Author biographies; title: Index.