Resumo

DIAZ GONZALEZ, Yuri  e  BAUJIN PEREZ, Pilarín. The cuban accounting model and its harmonization with international accounting regulatory bodies. Cofin [online]. 2022, vol.16, n.2  Epub 01-Jul-2022. ISSN 2073-6061.

Accounting professionals opt for the adoption, adaptation or harmonization of different accounting models proposed by issuing organizations at the international level in response to the internationalization of the economy in order to cover the information needs required when analyzing financial statements. The objective of this work is to characterize the main accounting models at the international level and the influence that the Cuban accounting model receives from them. As a result, it was concluded that, in the Cuban economy, the different forms of production that coexist are called for harmonization with the model proposed by the International Accounting Standards Board (IASB), through the Cuban Accounting Standards Committee, which is recognized as a step towards the improvement of Cuban accounting regulations.

Palavras-chave : accounting models; regulation and accounting standards.

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