La difusión de información financiera gubernamental en los países del Mercosur: su armonización a través de la aplicación de las IPSASs de la IFAC

In recent years, numerous Latin-American countries have been carrying out reforms in their public accounting systems with a view to improving the information that guides the decision-making process. However, bearing in mind that, in general terms, the accounting systems adopt the accrual basis, there still exist differences in accounting practices. Nevertheless, this situation could be modified since, for the first time, an international agency, which is the case of the International Federation of Accountants (IFAC), has issued official standards for the financial elaboration of public entitie...