A Comparative International Analysis of the Impact of Accounting Standards on Fundamental Accounting Variables: the USA versus Latin America

This article examines the comparability between Latin American Generally Accepted Accounting Principles (GAAP) and US by studying 314 of the 20-F Forms reported by Latin American companies listed on the New York Stock Exchange during the period 1997-2001. The influence of US accounting in Latin Amer...

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Detalles Bibliográficos
Autores principales: Mercedes Palacios Manzano, Isabel Martínez Conesa, Salvador Marín Hernández
Formato: Artículo científico
Publicado: Universidad Nacional Autónoma de México 2007
Materias:
Economía y Finanzas
Developing countries
comparability
US GAAP reconciliation
Form 20-F
Acceso en línea:http://www.redalyc.org/articulo.oa?id=11820124007
http://biblioteca.clacso.edu.ar/gsdl/cgi-bin/library.cgi?a=d&c=mx/mx-030&d=11820124007oai
Aporte de:
Red de Bibliotecas Virtuales de Ciencias Sociales (CLACSO) de Consejo Latinoamericano de Ciencias Sociales
id I16-R122-11820124007oai
record_format dspace
institution Consejo Latinoamericano de Ciencias Sociales
institution_str I-16
repository_str R-122
collection Red de Bibliotecas Virtuales de Ciencias Sociales (CLACSO)
topic Economía y Finanzas
Developing countries
comparability
US GAAP reconciliation
Form 20-F
spellingShingle Economía y Finanzas
Developing countries
comparability
US GAAP reconciliation
Form 20-F
Mercedes Palacios Manzano
Isabel Martínez Conesa
Salvador Marín Hernández
A Comparative International Analysis of the Impact of Accounting Standards on Fundamental Accounting Variables: the USA versus Latin America
topic_facet Economía y Finanzas
Developing countries
comparability
US GAAP reconciliation
Form 20-F
description This article examines the comparability between Latin American Generally Accepted Accounting Principles (GAAP) and US by studying 314 of the 20-F Forms reported by Latin American companies listed on the New York Stock Exchange during the period 1997-2001. The influence of US accounting in Latin America is evident in several areas. Nevertheless, the Latin American accounting model addresses special issues, such as inflation accounting, in a manner different from that of the US The purpose of this research is to identify the impact of the international accounting differences on the fundamental accounting variables and to assess the frequency and materiality of these differences in four Latin American countries, namely Argentine, Brazil, Chile and Mexico. The results indicate that the gap between Latin American GAAP and US GAAP has not narrowed during the period.
format Artículo científico
Artículo científico
author Mercedes Palacios Manzano
Isabel Martínez Conesa
Salvador Marín Hernández
author_facet Mercedes Palacios Manzano
Isabel Martínez Conesa
Salvador Marín Hernández
author_sort Mercedes Palacios Manzano
title A Comparative International Analysis of the Impact of Accounting Standards on Fundamental Accounting Variables: the USA versus Latin America
title_short A Comparative International Analysis of the Impact of Accounting Standards on Fundamental Accounting Variables: the USA versus Latin America
title_full A Comparative International Analysis of the Impact of Accounting Standards on Fundamental Accounting Variables: the USA versus Latin America
title_fullStr A Comparative International Analysis of the Impact of Accounting Standards on Fundamental Accounting Variables: the USA versus Latin America
title_full_unstemmed A Comparative International Analysis of the Impact of Accounting Standards on Fundamental Accounting Variables: the USA versus Latin America
title_sort comparative international analysis of the impact of accounting standards on fundamental accounting variables: the usa versus latin america
publisher Universidad Nacional Autónoma de México
publishDate 2007
url http://www.redalyc.org/articulo.oa?id=11820124007
http://biblioteca.clacso.edu.ar/gsdl/cgi-bin/library.cgi?a=d&c=mx/mx-030&d=11820124007oai
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