International accounting standards constitute a typical instrument of harmonization and eventually integration of the Latin American and Caribbean financial markets. This book focuses primarily on accounting standards for large companies in some cases traded in stock exchanges.

In this study, we analyse compliance for a large sample of European companies mandatorily applying International Financial Reporting Standards (IFRS). Focusing on disclosures required by IFRS 3 <italic>Business Combinations</italic> and International Accounting Standard 36 <italic>Impairment of Assets</italic>, we find...

International accounting standards constitute a typical instrument of harmonization and eventually integration of the Latin American and Caribbean financial markets. This book focuses primarily on accounting standards for large companies in some cases traded in stock exchanges.

International Financial Reporting Standards (IFRS) are principles-based accounting standards that provide less prescriptive, interpretive and implementation guidance than do some national standards. Thus, considerable judgement in the application of IFRS is often required. We suggest a...

With the rapid adoption of International Financial Reporting Standards (IFRS) around the world, accounting practitioners, educators, and students are in great need of IFRS instructional materials. This article provides a compilation and review of IFRS teaching resources based primarily on...