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Convergence des normes comptables dans le MERCOSUR et la Communauté andine

Convergence des normes comptables dans le MERCOSUR et la Communauté andine


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About the Book

Cette étude examine le niveau de convergence des pratiques comptables dans les entreprises industrielles des pays du MERCOSUR et de la Communauté andine. En partant d'une base théorique qui identifie le stade actuel d'adoption des normes comptables internationales dans les pays de ces deux blocs économiques, il a été possible de comparer la convergence réglementaire avec la pratique comptable. À cette fin, la mesure et la divulgation des principaux éléments des capitaux propres ont été analysées dans un échantillon de trente entreprises industrielles dans les pays de ces deux blocs économiques sud-américains.


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Product Details
  • ISBN-13: 9786208754426
  • Publisher: Editions Notre Savoir
  • Publisher Imprint: Editions Notre Savoir
  • Height: 229 mm
  • No of Pages: 108
  • Returnable: N
  • Weight: 209 gr
  • ISBN-10: 6208754429
  • Publisher Date: 18 Mar 2025
  • Binding: Paperback
  • Language: French
  • Returnable: N
  • Spine Width: 7 mm
  • Width: 152 mm


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