Harmonization, International Accounting, Multinational Corporation, Standard
Vega, Jovita Georgina Neri
Neri, Aaron Ivan Gonzalez
Neri, Hector Miguel Gonzalez
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CC BY-NC-SA 4.0
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This paper presents an investigation regarding the birth and implementation of international accounting standards and the companies that should adopt these standards, the difficulties they have to face in accounting, financial and fiscal matters, as well as the processes of change that sometimes they cannot be immediate, but must be gradual, as well as the benefits that the adoption of said regulations implies when it refers to companies that invade international markets and that move in diverse environments. It is also intended to provide information to the companies on the scope of the main accounting changes that could be generated by the adoption of International Financial Reporting Standards (IFRS) in the preparation of their financial information, as well as providing a practical overview with the description of the main differences between IFRS and Mexican Financial Reporting Standards (NIF)