Lacking political legitimacy, international accounting standardisation is founded on procedural and substantial …, these limits and weaknesses raise the question of a re-politization of international accounting standardisation. …

La multiplication des opérations de regroupements d’entreprises, associée à l’entrée en vigueur des normes IFRS pour …The wave of mergers and acquisitions witnessed since the late 1990’s combined with the coming into force of IFRS for …

'information édictés par l'IASB. À 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 … accounting income usefulness. In this article, we investigate whether the focus on a CI item is legitimate regarding the IASB …

limitations by traditional accounting frameworks on financial reporting informativeness. Consistent with this claim, it has been … then argued that accounting finds one of its major limits in not allowing for direct recognition of synergy occurring … been widely documented in the recent accounting literature (see for instance, Hand & Lev, 2004; Lev, 2001) research …

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 …