Impacto de las normas internacionales de información financiera en la calidad contable según revisión sistemática

Abstract

The adoption of International Financial Reporting Standards (IFRS) seeks to improve the quality of accounting reports through greater comparability and transparency in global markets. This article reviews the literature on their impact, highlighting benefits in developed markets, where they have facilitated financial integration and reduced information asymmetries. However, in emerging economies they face challenges such as weak regulatory infrastructures, lack of training and cultural barriers. The effectiveness of IFRS depends on factors such as corporate governance, auditor independence and the soundness of the regulatory framework. While IFRS have improved the quality of reporting in various contexts, their adoption does not guarantee uniform results due to institutional and economic disparities. It is essential to adapt their implementation to local specificities to maximize their effectiveness. This analysis concludes that the success of IFRS requires a robust institutional environment and an organizational culture committed to transparency. Although they represent a step towards global accounting harmonization, their impact depends on the ability to overcome local barriers.

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