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. …

Accounting conservatism is an important aspect of financial reporting quality. Considering the tradeoff between … relevance and reliability of the accounting information, it is argued that the level of conservatism of financial reports is … for accounting conservatism. …

principles of accounting and accounting policies in agricultural service cooperatives. Based on a written questionnaire for … accountants, the conditions of accounting in agricultural service cooperatives are being assessed and its current methodological … accounting policy for agricultural service cooperatives were defined. The relationship between accounting form and tax system and …

between the corporate governance issues and IFRS/IAS in the nowadays context which concerns the accounting from Romania. …This article, having as topic: ”Problematical interdependence between accounting and corporate governance in nowadays …

accounting standards that need to be applied. Specifically, this paper highlights a number of issues concerning: the adoption of … IAS / IFRS in the European Union and their compulsory aspect in preparing the consolidated financial statements for the … country accounting standards with IFRSs in force at European level and, consequently, the possibility of using by some third …

relationships between economic coverage and accounting, questioning specifically on the possible effects of changes, in accounting … regulations in terms of coverage, on practices. In the first part, the perspective of the accounting for hedging risk according to … IFRS and French GAAP, will question the ambivalent relationship that may exist between economic coverage practices and …

. It does so partly through a consideration of the impact of accounting and finance theories which have impacted the …