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In view of the integration of the MERCOSUR countries through the signing of the Treaty of Asunción, each country should endeavour to resolve the asymmetries between the entities that draw up technical and legal accounting standards and procedures as a matter of urgency. To carry out this study, the MERCOSUR countries that have the accounting profession regulated by law, Argentina and Brazil, were taken into consideration. The object of this study is the specific rules on the concept, content and structure of the Accounting Statements in Argentina and Brazil. The aim is to contribute to the process of harmonising accounting standards and procedures by presenting a proposal for Argentinian and Brazilian financial statements, with the intention of collaborating with business entities operating in the countries studied.
About the author
PhD in Educational Sciences from the Universidad Nacional de Rosario - Argentina, Master in International Integration and Cooperation from the Universidad Nacional de Rosario - Argentina, Bachelor in Accounting Sciences from the Universidade da Região da Campanha - Brazil, Professor in Accounting at the Universidade Federal do Pampa - Brazil.
