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

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

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: 2020
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