Resumen

GRACIA-SARUBBI, Fernando; SAN JUAN-PAJARES, César Antonio  y  RODRIGUEZ-LOPEZ, Ángel. Evolution of the Accounting Harmonization Process in Spain and Brazil During the 1973-2013 Period. Cuad. Contab. [online]. 2014, vol.15, n.38, pp.397-425. ISSN 0123-1472.  https://doi.org/10.11144/Javeriana.cc15-38.epac.

This work analyzes the accounting normalization and harmonization process of the financial regulations of Spain and Brazil. Both countries have developed their accounting regulations from different financial and economic contexts, but have aimed them towards a common objective: an approach towards international accounting harmonization. This is the beginning of a largescope study that aims to research the convergence process of both bodies of regulations and assess the degree of accounting harmonization between two countries with important economic relationships. The evolution of the normalization in accounting in both countries is presented, based on the definition and the objectives of international accounting and its harmonization process, by examining the changes to their regulations and the entities that encouraged them. Likewise, this work presents a review of the literature on both accounting harmonization processes. Both countries have taken part in this harmonization processes since the 70's, as proven by the analysis of their bodies of regulations.

Palabras clave : NIC; IFRS; accounting harmonization; international accounting; Spanish accounting system; Brazilian accounting regulations; Spain; Brazil.

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