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

Mercedes  Palacios Manzano; Isabel  Martínez Conesa; Salvador  Marín Hernández

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dc.creator	Mercedes Palacios Manzano
dc.creator	Isabel Martínez Conesa
dc.creator	Salvador Marín Hernández
dc.date	2007
dc.date.accessioned	2022-03-22T20:15:27Z
dc.date.available	2022-03-22T20:15:27Z
dc.identifier	http://www.redalyc.org/articulo.oa?id=11820124007
dc.identifier.uri	http://biblioteca-repositorio.clacso.edu.ar/handle/CLACSO/103168
dc.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.
dc.format	application/pdf
dc.language	en
dc.publisher	Universidad Nacional Autónoma de México
dc.relation	http://www.redalyc.org/revista.oa?id=118
dc.rights	Problemas del Desarrollo. Revista Latinoamericana de Economía
dc.source	Problemas del Desarrollo. Revista Latinoamericana de Economía (México) Num.149 Vol.38
dc.subject	Economía y Finanzas
dc.subject	Developing countries
dc.subject	comparability
dc.subject	US GAAP reconciliation
dc.subject	Form 20-F
dc.title	A Comparative International Analysis of the Impact of Accounting Standards on Fundamental Accounting Variables: the USA versus Latin America
dc.type	artículo científico