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Ifrs Readiness In Latin American Business Curricula

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  • Myrna R. Berríos

Abstract

Multinational companies doing business in Latin America, and elsewhere in the world, must comply with individual countries’ financial reporting and financial market rules and local legislation when disclosing financial information. This research assesses international financial reporting standards (IFRS) readiness in the finance, accounting, and taxation curricula in Latin American universities.

Suggested Citation

  • Myrna R. Berríos, 2012. "Ifrs Readiness In Latin American Business Curricula," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 4(1), pages 49-60.
    • Handle: RePEc:ibf:beaccr:v:4:y:2012:i:1:p:49-60
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    File URL: http://www.theibfr2.com/RePEc/ibf/beaccr/bea-v4n1-2012/BEA-V4N1-2012-5.pdf
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    References listed on IDEAS

    as
    1. Krishnamoorthy K. & Thomson J., 2002. "Hypothesis Testing About Proportions in Two Finite Populations," The American Statistician, American Statistical Association, vol. 56, pages 215-222, August.
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      Keywords

      international financial reporting standards; business curricula; Latin America;
      All these keywords.

      JEL classification:

      • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
      • I2 - Health, Education, and Welfare - - Education

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