TECHNOLOGICAL SURVEILLANCE AND GLOBAL TRENDS IN STUDIES ON INTERNATIONAL FINANCIAL INFORMATION STANDARDS - IFRS

This article presents a study of technological surveillance on the state of the art of the International Financial Reporting Standards - IFRS in the world, between the years 2012 and 2020. The study was cross-sectional, supported by the deductive and descriptive method. The source used corresponded to Scopus. The research procedure considered five aspects: scientific production, outstanding authors in scientific production, countries with the highest number of publications, institutions and outstanding journals with scientific production. In the results, the United States stands out as the country with the largest related publications, while the world production of scientific literature has been increasing in the period studied. On the other hand, high production stands out in the business, management and accounting area with sub-areas such as IFRS implementation processes (IFRS), impact of IFRS on the management of companies and financial markets.