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Implementation of International Accounting Standards in Multinational Corporations as a Factor of Competitiveness

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• Volume 5,Issue 2, March 2018

Year:

2018

Type of Publication:

Article

Keywords:

Harmonization, International Accounting, Multinational Corporation, Standard

Authors:

• Vega, Jovita Georgina Neri
• Neri, Aaron Ivan Gonzalez
• Neri, Hector Miguel Gonzalez

Journal:

IJIRES

Volume:

5

Number:

2

Pages:

211-217

Month:

March

ISSN:

2349-5219

BibTex:

@article{1250, author = "Jovita Georgina Neri Vega and Aaron Ivan Gonzalez Neri and Hector Miguel Gonzalez Neri", abstract = "This paper presents an investigation regarding the birth and implementation of international accounting standards and the companies that should adopt these standards, the difficulties they have to face in accounting, financial and fiscal matters, as well as the processes of change that sometimes they cannot be immediate, but must be gradual, as well as the benefits that the adoption of said regulations implies when it refers to companies that invade international markets and that move in diverse environments. It is also intended to provide information to the companies on the scope of the main accounting changes that could be generated by the adoption of International Financial Reporting Standards (IFRS) in the preparation of their financial information, as well as providing a practical overview with the description of the main differences between IFRS and Mexican Financial Reporting Standards (NIF)", issn = "23495219", journal = "IJIRES", keywords = "Harmonization, International Accounting, Multinational Corporation, Standard", month = "March", note = "This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License. CC BY-NC-SA 4.0 Creative Commons License: https://creativecommons.org/licenses/by-nc-sa/4.0/", number = "2", pages = "211-217", title = "{I}mplementation of {I}nternational {A}ccounting {S}tandards in {M}ultinational {C}orporations as a {F}actor of {C}ompetitiveness ", volume = "5", year = "2018", }

Note:

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License. CC BY-NC-SA 4.0 Creative Commons License: https://creativecommons.org/licenses/by-nc-sa/4.0/

Abstract:

This paper presents an investigation regarding the birth and implementation of international accounting standards and the companies that should adopt these standards, the difficulties they have to face in accounting, financial and fiscal matters, as well as the processes of change that sometimes they cannot be immediate, but must be gradual, as well as the benefits that the adoption of said regulations implies when it refers to companies that invade international markets and that move in diverse environments. It is also intended to provide information to the companies on the scope of the main accounting changes that could be generated by the adoption of International Financial Reporting Standards (IFRS) in the preparation of their financial information, as well as providing a practical overview with the description of the main differences between IFRS and Mexican Financial Reporting Standards (NIF)

Full text: IJIRES_1250_FINAL.pdf Online version [Bibtex]