Degos, Jean-Guy; Ouvrard, Stephane - In: International Journal of Economics and Accounting 1 (2010) 3, pp. 200-222
Since 1999, the French accounting rules have been undergoing many reforms generated by the IFRS. In France, adoption of … IFRS standards is mandatory for the accounts published by listed companies, and optionally for consolidated accounts of the … non-listed companies. The accounts of French companies must be published in accordance with French standards but the …