Las empresas públicas en América Latina y la aplicación de las NIIF (énfasis en Ecuador, Chile y Argentina), en el nuevo contexto económico y político

Vicente Eduardo Méndez Rojas

Las empresas públicas en América Latina y la aplicación de las NIIF (énfasis en Ecuador, Chile y Argentina), en el nuevo contexto económico y político

Vicente Eduardo Méndez Rojas (First Author)

Research output: Contribution to conference › Paper › peer-review

Abstract

The research analyzes the level of application of IFRS in public companies in Argentina, Chile and Ecuador, noting that in public companies in Chile its use is widespread, since 2011, while in the other two countries, to date its use it is restricted or its application has not yet been implemented. In the research, a meta-analysis of the publications referring to IFRS is carried out in the three Latin American countries and the current regulations are analyzed, referring to companies and public institutions. Chile and Ecuador have arranged the application of IPSAS at the public sector level, beginning in 2018 and 2019, respectively. Argentina dominates the budgetary control system for public companies.

Original language	Spanish
State	Published - 1 Jan 2019
Externally published	Yes
Event	XII Congreso Iberoamericano de Contabilidad de Gestión y IV Congreso Internacional de Gestión Empresarial - ECUADOR, Quito Duration: 13 Jun 2018 → 15 Jun 2018 http://apibuscador.ucuenca.edu.ec/api/documentos/download/e9e3bfc9-7d7b-4046-8191-30c8c28373ca;1.0

Conference

Conference	XII Congreso Iberoamericano de Contabilidad de Gestión y IV Congreso Internacional de Gestión Empresarial
City	Quito
Period	13/06/18 → 15/06/18
Internet address	http://apibuscador.ucuenca.edu.ec/api/documentos/download/e9e3bfc9-7d7b-4046-8191-30c8c28373ca;1.0

Keywords

Contabilidad
Empresas Públicas
NIIF
NICSP

Cite this

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title = "Las empresas p{\'u}blicas en Am{\'e}rica Latina y la aplicaci{\'o}n de las NIIF ({\'e}nfasis en Ecuador, Chile y Argentina), en el nuevo contexto econ{\'o}mico y pol{\'i}tico",

abstract = "The research analyzes the level of application of IFRS in public companies in Argentina, Chile and Ecuador, noting that in public companies in Chile its use is widespread, since 2011, while in the other two countries, to date its use it is restricted or its application has not yet been implemented. In the research, a meta-analysis of the publications referring to IFRS is carried out in the three Latin American countries and the current regulations are analyzed, referring to companies and public institutions. Chile and Ecuador have arranged the application of IPSAS at the public sector level, beginning in 2018 and 2019, respectively. Argentina dominates the budgetary control system for public companies.",

keywords = "Contabilidad, Empresas P{\'u}blicas, NIIF, NICSP, Contabilidad, Empresas P{\'u}blicas, NIIF, NICSP",

author = "\{M{\'e}ndez Rojas\}, \{Vicente Eduardo\}",

year = "2019",

month = jan,

day = "1",

language = "Espa{\~n}ol",

note = "XII Congreso Iberoamericano de Contabilidad de Gesti{\'o}n y IV Congreso Internacional de Gesti{\'o}n Empresarial ; Conference date: 13-06-2018 Through 15-06-2018",

url = "http://apibuscador.ucuenca.edu.ec/api/documentos/download/e9e3bfc9-7d7b-4046-8191-30c8c28373ca;1.0",

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Las empresas públicas en América Latina y la aplicación de las NIIF (énfasis en Ecuador, Chile y Argentina), en el nuevo contexto económico y político. / Méndez Rojas, Vicente Eduardo (First Author).
2019. Paper presented at XII Congreso Iberoamericano de Contabilidad de Gestión y IV Congreso Internacional de Gestión Empresarial, Quito.

Research output: Contribution to conference › Paper › peer-review

TY - CONF

T1 - Las empresas públicas en América Latina y la aplicación de las NIIF (énfasis en Ecuador, Chile y Argentina), en el nuevo contexto económico y político

AU - Méndez Rojas, Vicente Eduardo

PY - 2019/1/1

Y1 - 2019/1/1

N2 - The research analyzes the level of application of IFRS in public companies in Argentina, Chile and Ecuador, noting that in public companies in Chile its use is widespread, since 2011, while in the other two countries, to date its use it is restricted or its application has not yet been implemented. In the research, a meta-analysis of the publications referring to IFRS is carried out in the three Latin American countries and the current regulations are analyzed, referring to companies and public institutions. Chile and Ecuador have arranged the application of IPSAS at the public sector level, beginning in 2018 and 2019, respectively. Argentina dominates the budgetary control system for public companies.

AB - The research analyzes the level of application of IFRS in public companies in Argentina, Chile and Ecuador, noting that in public companies in Chile its use is widespread, since 2011, while in the other two countries, to date its use it is restricted or its application has not yet been implemented. In the research, a meta-analysis of the publications referring to IFRS is carried out in the three Latin American countries and the current regulations are analyzed, referring to companies and public institutions. Chile and Ecuador have arranged the application of IPSAS at the public sector level, beginning in 2018 and 2019, respectively. Argentina dominates the budgetary control system for public companies.

KW - Contabilidad

KW - Empresas Públicas

KW - NIIF

KW - NICSP

KW - Contabilidad

KW - Empresas Públicas

KW - NIIF

KW - NICSP

UR - http://dspace.ucuenca.edu.ec/handle/123456789/35201

M3 - Artículo

T2 - XII Congreso Iberoamericano de Contabilidad de Gestión y IV Congreso Internacional de Gestión Empresarial

Y2 - 13 June 2018 through 15 June 2018

ER -

Las empresas públicas en América Latina y la aplicación de las NIIF (énfasis en Ecuador, Chile y Argentina), en el nuevo contexto económico y político

Abstract

Conference

Keywords

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Cite this