The notion of image fidèle was introduced into French law in 1983. Confronted with the need to integrate this notion, both unknown and undefined, into the traditional notions of regularity and sincerity, the French accounting community collectively adopted an avoidance strategy. The strategy...

This study distinguishes from previous research works on the area of IFRS First Time Adoption (FTA) impact by its completeness and its homogeneity. As regards completeness, it is based on observations stemming from an exhaustive data base of 483 not-financial listed groups, namely Banque de...