Resumo

PARADA, Fernando Andrés Morales  e  JARNE, José Ignacio Jarne. Prácticas de valoración y revelación de información contable en Argentina, Brasil y Chile en el marco de la armonización internacional. Tékhne [online]. 2009, n.11, pp.207-224. ISSN 1645-9911.

The processes of convergence of the national accountings in different countries that advance toward the international norms of financial information, becomes necessary to maintain permanently observed the appraisement practices and revelation of the companies, in such a way that they can be measured the grade of diversity and later on of impacts in the implementation of the new norms. The objective of this paper is to measure the grade of diversity in both countable approaches in Argentina, Brazil and Chile, using as source of information the own national regulations and comparing them with the international one, as well as applying a test that demonstrates the grade of accounting conservatism among the local norms versus those of United States. Among the results we observe as the countries of the sample they behave in a different way in front of the North American norms, as well as we observe important similarities in the revelation made by these three countries.

Palavras-chave : Harmonization; convergence; international accounting.

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