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

Pietro Masci, José Antonio Laínez, Kenroy Dowers, Vania A. Lorenzo, Ivan Sotomayor, William M. Casey, Enrique Ortega Carballo, Donna L. Street, Salvador Ruiz de Chavez, Javier Cocina, Richard Findlater, Susana Callao and José Ignacio Jarne

No 197 in IDB Publications (Books) from Inter-American Development Bank

Abstract: 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: Harmonization; financial markets; capital markets; investments; auditing standards; benchmarking; regulatory framework; emerging markets; International Accounting Standards Board (IASB); generally accepted accounting principles; financial reporting (search for similar items in EconPapers)
JEL-codes: G3 (search for similar items in EconPapers)
Date: 2004
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