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Adopción de las Normas Internacionales de Información Financiera (NIIF) : NIIF Vs Us Gaap

Authors: Molina Castro, Francisco;

Adopción de las Normas Internacionales de Información Financiera (NIIF) : NIIF Vs Us Gaap

Abstract

El Trabajo de Fin de Grado explora la convergencia entre las Normas Internacionales de Información Financiera (NIIF) y los Principios de Contabilidad Generalmente Aceptados, en los Estados Unidos (US GAAP). Se analiza cómo ambos sistemas están convergiendo para establecer estándares contables globales, destacando las similitudes y diferencias clave entre ellos. Además, se examinan los desafíos y oportunidades que esta convergencia presenta para empresas y profesionales contables en un entorno empresarial cada vez más globalizado.

Universidad de Sevilla. Grado en Finanzas y Contabilidad

Country
Spain
Related Organizations
Keywords

Convergencia, IASB, NIIF, US GAAP, Comparabilidad

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    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    0
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    Average
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    Average
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green