Role, missions, choice, training, know-how, responsibilities, in financial forensic matters in Europe

This article offers a synthesis of previous research related to rhetoric and persuasion in accounting standard-setting in order to offer an understanding of why rhetoric is necessary to the process and how it operates. In the first place, the rhetorical dimension of accounting standard-setting...

According to IFRS 8, segment reporting has to be based on information prepared for internal management decisions. In this paper, we attempt to explain the gap between the expected impact of this standard and its actual implementation. Indeed, disclosed segment information apparently complies...