International Accounting Standards: Transparency, Disclosure and Valuation for Latin America and the Caribbean

International accounting standards constitute a typical instrument of harmonization and eventually integration of the Latin American and Caribbean financial markets. This book focuses primarily on accounting standards for large companies in some cases traded in stock exchanges.

Keywords

Setor Financeiro, Financial Sector, Sector financiero, Harmonization; financial markets; capital markets; investments; auditing standards; benchmarking; regulatory framework; emerging markets; International Accounting Standards Board (IASB); generally accepted accounting principles; financial reporting