The objective of this paper is to analyse the sources of legitimacy of the producing organizations of accounting … standards. Firstly, we examine the need for harmonisation of accounting standards in particular to maintain the confidence of … legitimacy and analyses the legitimacy of the International Standard Accounting Board (IASB). …

: Expected Credit Losses. In this paper, after a brief description of the principles elaborated by IASB for IFRS 9, we propose a …

When international accounting standards were renamed to become international financial reporting standards, this seemed … to imply that accounting no longer needed to exist, but rather had to be reconsidered as a part of financial … accounting is not academic. Accounting principles constitute a primary way that the creation and allocation of business incomes …

par l'IASB. A partir d'un échantillon d'entreprises françaises et britanniques cotées, observées sur la période pré-IFRS … (1992-2004) et post-IFRS (2005), nous examinons la value-relevance et l'utilité informationnelle de trois mesures de …

informationnelle additionnelle des chiffres comptables due à l'adoption des IFRS. Les tests empiriques ont porté sur un panel constitué … normes locales et les IFRS (Bae et al. 2008). Les résultats des tests empiriques indiquent que l'adoption des IFRS a eu …

La norme IFRS 8 impose aux entreprises de présenter l'information sectorielle sur la base des données internes de … application. En effet, l'information sectorielle diffusée est, en apparence, conforme à l'IFRS 8. Toutefois, il n'y a pratiquement …

Les futures normes IFRS vont conduire les entreprises, et notamment les sociétés d'assurance, à devoir identifier et …

We study the effect of the mandatory adoption of IFRS in Europe in 2005 on conditional conservatism. To capture … controlling for potential shifts in unconditional conservatism and cost of capital after the adoption of IFRS. From a sample of 7 … for which impairment tests rely on unverifiable fair value estimates. We argue that IFRS are conceptually conditionally …