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A French experience of an IFRS transition

Bonnier, Carole; Demerens, Frédéric; Hossfeld, Christopher - In: Issues in accounting education 28 (2013) 2, pp. 221-234

Persistent link: https://www.econbiz.de/10009760741

The role and current status of IFRS in the completion of national accounting rules : evidence from France

Le Manh, Anne - In: Accounting in Europe 14 (2017) 1/2, pp. 94-101

Persistent link: https://www.econbiz.de/10011997905

Auditors as intermediaries in the endogenization of an accounting standard : the case of IFRS 15 within the telecom industry

Kohler, Hervé; Pochet, Christine; Le Manh, Anne - In: Accounting, organizations and society : an … 91 (2021), pp. 1-18

Persistent link: https://www.econbiz.de/10012581797

The Role and Current Status of IFRS in the Completion of National GAAP - Evidence from France

Le Manh, Anne - 2017

In France, the European Accounting directive has been implemented via a decree and a ministerial order, issued without any public consultation and which led to an amendment of the Commercial Code and three regulations released by the ANC, the French standard-setter. Our analysis of those texts...

Persistent link: https://www.econbiz.de/10012960876

A statistical model of international accounting harmonization

Archer, Simon; Delvaille, Pascale; McLeay, Stuart J. - 2008

Persistent link: https://www.econbiz.de/10003715280

International financial reporting convergence : evidence from three continental European countries

Delvaille, Pascale; Ebbers, Gabi; Saccon, Chiara - 2008

Persistent link: https://www.econbiz.de/10003715850