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 …

presents basic standards, rules and legislative acts that regulate ensuring personnel security. It analyses specific features … of application of standards with respect to: life security and labour protection culture at an enterprise, including …

supervisory implementation, making use of data from IMF-World Bank assessments of compliance with international standards and … systems. We find that countries' regulatory frameworks score on average one notch below full compliance with the standards (on …