Standardization of Financial Reporting and Accounting in Latin American Countries, 1st Edition

  • Isabel Lourenço
  • Published By: Business Science Reference
  • ISBN-10: 1466684542
  • ISBN-13: 9781466684546
  • DDC: 657.02
  • Grade Level Range: College Freshman - College Senior
  • 314 Pages | eBook
  • Original Copyright 2015 | Published/Released February 2016
  • This publication's content originally published in print form: 2015

  • Price:  Sign in for price

About

Overview

Accounting has often been described as the language of business. As the increasing competition of overseas markets begins to affect even the smallest local companies, many more business professionals must become fluent in accounting principles and practice. STANDARDIZATION OF FINANCIAL REPORTING AND ACCOUNTING IN LATIN AMERICAN COUNTRIES 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. Describing the evolution of both financial and managerial accounting due to the adoption of IFRS, this book is an essential reference source for both students and seasoned professionals in the fields of accounting, finance, and related management fields, especially those with an international emphasis.

Table of Contents

Front Cover.
Title Page.
Copyright Page.
Advances in Finance, Accounting, and Economics (AFAE) Book Series.
Titles in This Series.
List of Reviewers.
Table of Contents.
Detailed Table of Contents.
Preface.
1: The Role of Latin American Bodies to the International Standard Setting: Who Are They and What Are They Doing?.
2: Accounting Systems' Classification in Latin America: Is There Harmonization in the IFRS Era?.
3: Has IFRS Improved Comparability Regarding Earnings Management in Latin America?.
4: Convergence of Accounting Standards towards IFRS in Brazil.
5: Do IFRS Matter in Emerging Countries? An Exploratory Analysis of Brazilian Firms.
6: Challenges in Applying IFRS in a Civil Law Tradition: The Example of Brazil.
7: Are Taxes a Determinant Factor in Earnings Management Behavior? Empirical Results from the Brazilian Insurance Market.
8: The Impact of the Mandatory Adoption of IFRS in the Fees of Auditing in Companies of BM&FBovespa.
9: Influence of International Accounting Convergence on the Level of Earnings Management in both Brazilian and Chilean Companies.
10: Accounting Standards in Peru:Issues and Challenges.
11: International Financial Reporting Standards for Latin American Small and Medium Enterprises.
12: Difficulties in the Adoption of IFRS on Small and Medium Enterprises (SMEs) in Brazil.
13: IFRS for SMEs: Perceptions of Accountants in the State of Mato Grosso (from Brazil) on Continuing Professional Education.
Appendix.
Compilation of References.
About the Contributors.
Index.