According to IFRS 8, segment reporting has to be based on information prepared for internal management decisions. In this paper, we attempt to explain the gap between the expected impact of this standard and its actual implementation. Indeed, disclosed segment information apparently complies...

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 of 33 annual reports of French top companies listed on...

Lacking political legitimacy, international accounting standardisation is founded on procedural and substantial legitimacies challenged by the current financial crisis. This article highlights the limits of the due process, that is, however transparent ; this process does not permit an effective...