Ramond, Olivier; Batsch, Laurent; Casta, Jean-François - Université Paris-Dauphine (Paris IX) - 2007
In 2003, the IASB and the US FASB formed a Joint International Group (JIG) whose objective was to carry out a project originally untitled « Performance Reporting » establishing new international financial reporting standards for performance reporting. By envisaging the use of a comprehensive...