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. …

From January 1, 2005, the accounting standards applicable to publicly traded European banking institutions will be the …

IFRS, by their direct affiliation to the Anglo-Saxon accounting model, raise the question of their relevance to the … French Central Bank credit rating system, the implications of IFRS adoption in France for the methodology of financial … occasioned by the IFRS but also to the selective and conservative approach of the French Central Bank Credit Methodology. …

The wave of mergers and acquisitions witnessed since the late 1990’s combined with the coming into force of IFRS for …

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. …

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. …