texts setting out the accounting and financial obligations applicable to French companies. The results indicate that the … accounting and financial standards, including the topic of the relevant …

: Expected Credit Losses. In this paper, after a brief description of the principles elaborated by IASB for IFRS 9, we propose a … subsequent credit losses impairment. This methodology is implemented in detail to a real world dataset. Numerical tests are drawn …

in the real world, the supply chain must identify the source of any changes. Unexpected fluctuations in the production of …

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. …