International Accounting Standards: Transparency, Disclosure and Valuation for Latin America and the Caribbean
William M. Casey,
José Ignacio Jarne,
Enrique Ortega Carballo,
Donna L. Street,
José Antonio Laínez,
Salvador Ruiz de Chavez,
Vania A. Lorenzo,
Richard Findlater and
No 197 in IDB Publications (Books) from Inter-American Development Bank
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)
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Persistent link: https://EconPapers.repec.org/RePEc:idb:idbbks:197
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