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This research aims to analyze how accounting standards adaptation in Peru and Argentina has been developing in relation to the adoption of International Financial Reporting Standards (IFRS). A qualitative, descriptive documentary methodology was used, based on a review of academic publications from the last five years, using the keyword "accounting standards harmonization" as a search criterion. The results show that both Peru and Argentina have made greater progress in implementing IFRS for private companies compared to other countries in the region. It is concluded that, although both countries have largely consolidated the adoption of these standards, further strengthening of the accounting harmonization process is still required, with a view to establishing a common accounting language that facilitates international integration, promotes financial stability, and contributes to regional economic growth.
Este obra está bajo una licencia de Creative Commons Reconocimiento-NoComercial-CompartirIgual 4.0 Internacional.
