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 …

this regard, the key question--is fair value relevant?--can be analysed as follows: do fair value "accounting numbers … the basis and limitations of the traditional accounting model. He analyses then the determining factors in the emergence … users. Lastly, he presents a summary of the empirical studies carried out to assess the usefulness of fair value accounting …

This article deals with financial accounting and financial strategy at Schneider during the period of early French … distributable income. Schneider managed to reconcile this accounting choice with a generous dividend policy. The means by which the …

growth, overhead expenses exploded. Therefore, the top management asked for more information, not only accounting information … French banks such as the Société Générale. In this paper, we will relate the apparition and progress of non accounting data …

The objective of the present paper is to study the accounting treatment of goodwill and practices concerning this … intangible asset before the application of new international accounting standards. The empirical study is based on the analysis … underline a great heterogeneity in current accounting treatment of goodwill in French companies. Our results provide evidence …