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Importance of the adoption and application of international financial reporting standards IFRS in the business context

Abstract:

In the context of continuous globalization, it is essential to have common accounting standards that allow efficiency and transparency in the handling of information. The present article, applying a systematic mapping study, presents an analysis of the scientific production associated with the research topic. The results obtained generate new challenges in the accounting profession and contrast the need to distinguish the accountant as a key professional in the process of transition of financial information under IFRS.