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 …

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 …

testons s'il est possible de déceler des différences de performance avant et après l'application des normes IFRS. En …

The purpose of this study is to prepare a diffusion model of the new international accounting standards known as the … IFRS (International Financial Reporting Standards). This model fits within the neo-institutional conceptual framework; more … leading an agent - in this case, an organisation providing standards for accounting - to adopt, at a given moment, these new …

one equity security, and under IFRS rules. We derive expression for the probability of impairment event for an equity …. More generally, our study paves the way for applications of nancial mathematics techniques to accounting issues related to … impairments in the IFRS framework. …

markets in IFRS, namely the Benelux countries, France, Spain, the United Kingdom and the US market in US GAAP. We will aim to … find out under what standard applied to a given financial market, the relation between accounting numbers (earnings and …