Standards (IFRS). The introduction of a uniform accounting system is expected to ensure greater comparability and transparency … adoption of IFRS standards on the accounting treatment of intangible assets. In a first part, we examine and compare the … accounts using IFRS. Findings show that five configurations representing the impact of IFRS application occur, two of which …

narrow domain of business and the profit measure became a social stake. All the more, the lack of serious scientific … fundamental accounting concepts. Only after the government itself was placed amongst the beneficiaries of profit, following the …