The convergence of the Central American countries to International Accounting Standards

Abstract: In the last few decades, Central American countries are making a significant effort in order to modernize their governments' legislation both on financial management and systems of financial information. In this sense, these countries aim to enhance the quality of public financial inf...

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Bibliographic Details
Main Authors: Carlos Araya-Leandro, María Del Carmen Caba-Pérez, Antonio M. López-Hernandez
Format: Article
Language:English
Published: Fundação Getúlio Vargas 2016-04-01
Series:Revista de Administração Pública
Subjects:
Online Access:http://www.scielo.br/scielo.php?script=sci_arttext&pid=S0034-76122016000200265&lng=en&tlng=en