IFRS READINESS IN LATIN AMERICAN BUSINESS CURRICULA

Myrna R. Berríos

Business Education and Accreditation, 2012, vol. 4, issue 1, 49-60

Abstract: Multinational companies doing business in Latin America, and elsewhere in the world, must comply with individual countries’ financial reporting and financial market rules and local legislation when disclosing financial information. This research assesses international financial reporting standards (IFRS) readiness in the finance, accounting, and taxation curricula in Latin American universities.

Keywords: international financial reporting standards; business curricula; Latin America (search for similar items in EconPapers)
JEL-codes: I2 M4 (search for similar items in EconPapers)
Date: 2012
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