Resumen

MEJIA SOTO, EUTIMIO; MONTES SALAZAR, CARLOS ALBERTO  y  MONTILLA GALVIS, OMAR DE JESÚS. Theoretical fundamentals of the Latin-American Common Accounting Model for SMEs: An alternative to the IASB international accounting regulation. estud.gerenc. [online]. 2008, vol.24, n.107, pp.59-85. ISSN 0123-5923.

This article presents an approximation to the descriptive aspects of accounting regulation, the relevant aspects of international standardization, the effects of accounting regulation, the present conditions of economic-accounting development, the place of accounting in this field of knowledge and its social function and, finally, a proposal for the development of accounting by considering different obstacles in the harmonization process.

Palabras clave : SMEs; accounting model; accounting regulation; Latin America.

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