Análisis programas de especialización en estándares internacionales de contabilidad y auditoría

Abstract

With this research we can identify the different programmes at accredited universities with Accounting Faculty analysing the proposed study programmes and subsequent specialisation in IFRS and NIAS. Moreover, the importance for professionals to train and investigate on their own is emphasized. Likewise, it seeks to establish the feasibility for independent professionals with expertise in international accounting standards and international audit standards to compete as implementers of IFRS and NIAS before large multinational firms and thus to meet the needs of the market.