Konwergencja standardów rachunkowości w MERCOSUR i Wspólnocie Andyjskiej

Konwergencja standardów rachunkowości w MERCOSUR i Wspólnocie Andyjskiej

João Luis Peruchena Thomaz

57,03 €
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Editorial:
KS OmniScriptum Publishing
Año de edición:
2025
ISBN:
9786208754372
57,03 €
IVA incluido
Disponible

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Sobre IBD

W niniejszym opracowaniu zbadano poziom konwergencji praktyk rachunkowości w spółkach przemysłowych w krajach MERCOSUR i Wspólnoty Andyjskiej. Wychodząc od podstaw teoretycznych, które zidentyfikowały obecny etap przyjęcia Międzynarodowych Standardów Rachunkowości w krajach tych dwóch bloków gospodarczych, możliwe było porównanie konwergencji regulacyjnej z praktyką rachunkowości. W tym celu przeanalizowano pomiar i ujawnianie głównych elementów kapitału własnego na próbie trzydziestu spółek przemysłowych w krajach tych dwóch południowoamerykańskich bloków gospodarczych.

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