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• W2751333152 abstract "Large companies normally set headquarters in a country andopen branches in others, which involves having to adapt todifferent accounting practices. The procedures vary because ofcultural traces and the business's strategy. However the essence ofthe accounting is the same. With the aim of reducing the costs ofadaptation of accounting standards, there is a worldwide trend forstandardization of procedures. Financial reports made under thesame guidelines assist the document comparison and greatertransparency to the foreign market. This paper discusses theimportance of the unification of the formats of presentation anddisclosure accounting together with the XBRL, a technology that isbeing adopted as standard for the exchange, storage anddissemination of financial information. An analysis of the thearrangements made, until this moment, to incorporate theinternational standards to Brazilian legislation, with a survey ofpossible benefits." @default.
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• W2751333152 date "2008-06-06" @default.
• W2751333152 modified "2023-09-24" @default.
• W2751333152 title "THE INTERNATIONAL ACCOUNTING CONVERGENCE UNDER XBRLPERSPECTIVE" @default.
• W2751333152 doi "https://doi.org/10.4301/contecsi9969320081639" @default.
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