Las empresas públicas en América Latina y la aplicación de las NIIF (énfasis en Ecuador, Chile y Argentina), en el nuevo contexto económico y político

Abstract

The research analyzes the level of application of IFRS in public companies in Argentina, Chile and Ecuador, noting that in public companies in Chile its use is widespread, since 2011, while in the other two countries, to date its use it is restricted or its application has not yet been implemented. In the research, a meta-analysis of the publications referring to IFRS is carried out in the three Latin American countries and the current regulations are analyzed, referring to companies and public institutions. Chile and Ecuador have arranged the application of IPSAS at the public sector level, beginning in 2018 and 2019, respectively. Argentina dominates the budgetary control system for public companies.