Como ha sido la convergencia de las NIIF en Bolivia

Thanks to technological advances, companies in Latin American countries have managed to immerse themselves more easily in international markets, allowing them to increase their capital as well as growth opportunities, because they become desirable investment centers for future businesses, due to This accounting and financial information becomes highly relevant when providing data to third parties. Currently, the International Board of Financial Information Standards (IASB) presents the jurisdiction profiles for 166 countries in order to maintain a set of high quality accounting reports, understandable, enforceable and globally accepted for the most homogeneous sea information and the same accounting and financial language could be spoken in different parts of the world. This paper intends to analyze the extent to which the application of the International Financial Reporting Standards (IFRS) in Bolivia has advanced, taking into account the data provided by the International Financial Reporting Standard (IFRS), analyzing why its implementation process has not occurred in a successful way.