| Sumario: | This paper presents, in general, the processes that some Latin-American countries have followed, with the purpose of standardizing their accounting processes and information. It is obvious the leadership that International Financial Report Standard (IFRS) and Accounting International Standard (AIS) have had in the last decades, due to economic, political and commercial events experienced regional and globally. This document insists in pointing out that there is a latent need to establish an international accounting information system, which minimize the discrepancies presented among national and international accounting rules; which should be adopted as a global harmonization tool of accounting information.
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