Tesis
Contabilidad internacional comparada y armonización normativa
Autor
Leguizamón Monroy, Viviana Lizeth
Institución
Resumen
The present document, describes the accounting evolution in an international environment, product of the economic interaction progress, capital markets and globalization progress. On this way, through years are developing researches directed to look common and practical solutions, as an answer of the variety of countable systems of the different countries, and the need to start a process of normative harmonization under a unification delivered by accountant global leader institutions, with the purpose to ensure the confidence, relevant and comparable accountant information, as the base to take corporate decisions.