Impacto de las Normas Internacionales de Información Financiera (NIIF) en la Comparabilidad de los Estados Financieros a través de la Literatura Reciente
Year: 2023
Type: article
Abstract: The adoption of International Financial Reporting Standards (IFRS) seeks to promote comparability and transparency of financial statements in a global context by addressing accounting diversity across jurisdictions. This study reviews recent literature to assess the impact of IFRS on the comparability of financial information and the attraction of foreign investment. Through a literature review of academic studies, improvements in reporting consistency and reduction of asymmetry are examined, although implementation challenges, such as variations in compliance and adaptation costs, are evident. The findings indicate that, although IFRS have improved transparency and market attractiveness, limitations persist in their sectoral applicability and in the consistency of their interpretation across countries. It is concluded that, in order to optimize their impact, greater oversight and sectoral adjustment is crucial to allow for a more effective and adaptable regulatory framework in diverse contexts.
Source: Horizon Nexus Journal.
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4404467940