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

accounting model, or the financial conventions which determine how a company's wealth and income is measured, have been … increasingly called into question. This wide-reaching movement, initiated in the United States by the Financial Accounting … Standards Board (FASB), and internationally by the International Accounting Standards Committee (IASC), aims to replace …

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 …