Accounting In Latin America
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Accounting In Latin America
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Author :
language : en
Publisher: Emerald Group Publishing
Release Date : 2014-08-26
Accounting In Latin America written by and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-08-26 with Business & Economics categories.
Latin America is set to play an important role in the global economy; yet internationalresearch communities lack a systematic understanding of Latin American accounting issues. We aim with this volume to offer external audiences a sample of research conducted in Latin America to further understanding of accounting issues in this region.
Standardization Of Financial Reporting And Accounting In Latin American Countries
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Author : Lourenço, Isabel
language : en
Publisher: IGI Global
Release Date : 2015-07-01
Standardization Of Financial Reporting And Accounting In Latin American Countries written by Lourenço, Isabel and has been published by IGI Global this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-07-01 with Business & Economics categories.
Accounting has often been described as the language of business. As the increasing competition of overseas markets begins to affect even the smallest local companies, many more business professionals must become fluent in accounting principles and practice. Standardization of Financial Reporting and Accounting in Latin American Countries highlights the recent move to International Financial Reporting Standards (IFRS) and addresses some of the concerns raised due to cultural differences and the level of enforcement of these standards in separate countries. Describing the evolution of both financial and managerial accounting due to the adoption of IFRS, this book is an essential reference source for both students and seasoned professionals in the fields of accounting, finance, and related management fields, especially those with an international emphasis.
Accounting For Growth In Latin America And The Caribbean
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Author : Henri Fortin
language : en
Publisher: World Bank Publications
Release Date : 2009-11-18
Accounting For Growth In Latin America And The Caribbean written by Henri Fortin and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-11-18 with Business & Economics categories.
The importance of moving toward high-quality, global standards of accounting and auditing has never been clearer. In the midst of the global financial and economic crisis, the leaders of the Group of 20 met and issued their Declaration on Strengthening the Financial System , placing significant emphasis on sound accounting and auditing standards as a critical piece of the international financial architecture. Transparent and reliable corporate financial reporting underpins much of the Latin America and Caribbean development agenda, from private-sector-led growth to enhanced financial stability, facilitating access to finance for small and medium enterprises, and furthering economic integration. For nearly 10 years, the World Bank has prepared diagnostic Reports on the Observance of Standards and Codes (ROSCs) on Accounting and Auditing (A and A) at the country level. In Latin America and the Caribbean, ROSC A and A reports have been completed for 17 countries. This book takes a step back and seeks to distill lessons from a regional perspective. 'Accounting for Growth in Latin America and the Caribbean' is the first book to examine financial reporting and auditing in the region in a systematic way, drawing on the World Bank s years of experience and analysis in this area. The book is designed to inform the policy dialogue on accounting and auditing issues among government officials, the accounting profession, the private sector, academia, and civil society in LAC countries. It also seeks to disseminate the lessons learned to key players at the international and regional level, including the donor community, in order to generate momentum for reform of accounting and auditing throughout the region.
Public Financial Management In Latin America
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Author : Mario Pessoa
language : en
Publisher: Inter-American Development Bank
Release Date : 2015-08-24
Public Financial Management In Latin America written by Mario Pessoa and has been published by Inter-American Development Bank this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-08-24 with Political Science categories.
The efficiency, effectiveness, and transparency of public financial management in Latin America is critical for the supervision of public resources, fiscal stability, and sustainable economic development. In recent years, the countries of Latin America have embraced reforms in public financial management and have made many important advances; however, many challenges remain. This book brings together the knowledge and experiences of IMF and IDB staff and representatives from 16 governments in the region to document these reforms, and examines the experiences and lessons learned. It is a valuable resource for those looking at issues in public financial management.
Accounting For Poverty In Infrastructure Reform
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Author : Antonio Estache
language : en
Publisher: World Bank Publications
Release Date : 2002
Accounting For Poverty In Infrastructure Reform written by Antonio Estache and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Political Science categories.
Annotation This book provides practical guidelines and options for infrastructure reform that result in access and affordability for the poor. It includes a new model for reform that consists of three main components - policies, regulation, and provision which when properly balanced minimize the risks associated with reform.
The Nature And Stages Of Accounting Development In Latin America
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Author : Edward L. Elliott
language : en
Publisher:
Release Date : 1968
The Nature And Stages Of Accounting Development In Latin America written by Edward L. Elliott and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1968 with Accounting categories.
Study of the nature and development of the accounting profession in Latin America, with particular reference to Mexico, Colombia, Peru and Chile - covers legal aspects of financial aspects operations, occupational qualifications of accountants, occupational organizations, etc. Bibliography pp. 204 to 209.
Accounting For Saving
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Author : Carmen M. Reinhart
language : en
Publisher: Johns Hopkins University Press
Release Date : 1999
Accounting For Saving written by Carmen M. Reinhart and has been published by Johns Hopkins University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999 with Business & Economics categories.
Which comes first, saving or growth? Does financial liberalization help or hinder saving? How do terms of trade shocks affect saving? This book looks beyond the traditional determinants of saving.--Publisher's description.
Internal Controls At State Department Accounting Stations In Latin America And The Caribbean
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Author : United States Accounting Office (GAO)
language : en
Publisher: Createspace Independent Publishing Platform
Release Date : 2018-06-15
Internal Controls At State Department Accounting Stations In Latin America And The Caribbean written by United States Accounting Office (GAO) and has been published by Createspace Independent Publishing Platform this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-06-15 with categories.
Internal Controls at State Department Accounting Stations in Latin America and the Caribbean
Accountability In Public Expenditures In Latin America And The Caribbean
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Author : Omowunmi Ladipo
language : en
Publisher: World Bank Publications
Release Date : 2009
Accountability In Public Expenditures In Latin America And The Caribbean written by Omowunmi Ladipo and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Business & Economics categories.
Fiscal discipline and public sector efficiency became prominent issues in Latin America and the Caribbean in the late 1980's following external debt crises that troubled many countries in the region. Resolution of the debt crises necessitated a first wave of reforms that largely focused on upgrading legal and regulatory frameworks or improving information systems. Nearly twenty years later progress in matching OECD practices and performance in public financial management and procurement has been uneven and has been one of the factors that impeded higher growth and competitiveness in Latin America and the Caribbean. Countries such as Chile, Brazil and Costa Rica with relatively good performance, in this respect, have shown what other countries in the region can do and how they would benefit. Increased globalization, seemingly intractable issues of income inequality, the onset of the recent global financial crises and the emergence of an assertive middle class that demands better governance, are all reasons why Latin America and the Caribbean governments should closely examine incomplete financial management and procurement reform programs and embark on trajectories that will improve their performance and be better responsive to the needs of their citizens. This book sets out, based on more than a decade of World Bank diagnostics, key areas that remain to be addressed by governments in the Latin America and the Caribbean region to underpin sustainable arrangements that deliver efficient and effective services, which are accountable to citizens. Success will have the important additional benefit of serving to notify international financial markets of the integrity of their stewardship function.
Latin American Bureaucracy And The State Building Process 1780 1860
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Author : Juan Carlos Garavaglia
language : en
Publisher: Cambridge Scholars Publishing
Release Date : 2013-07-26
Latin American Bureaucracy And The State Building Process 1780 1860 written by Juan Carlos Garavaglia and has been published by Cambridge Scholars Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-07-26 with History categories.
The process of construction of national states had a decisive moment during the period of revolutions that spanned from the end of the eighteenth century until the mid-nineteenth century. Even if it was a generalized process throughout the Western world, the majority of social scientists that have analyzed it have based their theoretical models on the European and North American experiences. This volume pays particular attention to the historical experience of Latin America and accounts for its distinctive regional and national characteristics through the analysis of cases. It also evokes the existence of certain features of the process that historiography has not sufficiently taken into consideration until now. This book provides the first detailed perspective of the formation of the State’s bureaucracies in Latin America, a long and complex process shaped by the political, economic, social, and cultural conditions of different countries in the continent. These bureaucracies absorbed and institutionalized the pre-existing configurations of power while simultaneously transforming them. The essays included in this book offer an innovative vantage point for the analysis of issues that continue to be crucial in present-day Latin America, such as those that involve the relations between the State and society.