. First, this paper exposes different strategies about accounting standardisation in presence of the IASB's standards. Based …

This paper analyzes the International Accounting Standards Board (IASB) Agenda for the period 2012- 2015 from two … points of views. The first one includes a detailed quantitative and qualitative analyze of the respondents opinion about IASB … 2011 Agenda Consultation and the second one provide some comments about the topics included in the IASB future period plans …

efficient functioning of financial markets instead of re-establishing accountability as fairness. The IASB project is in line … becomes a priestly cult. As a response to the financial crisis, the IASB published in October 2008 an educational guidance on …

basis (in particular efficient markets theory) that supports the conceptual framework of IASB. In today's crisis context …

basis (agency theory and efficient markets theory) that supports the conceptual framework of IASB. In today’s crisis context …

Following the debate on the Conceptual Framework revision undertaken by the IASB and the FASB, this paper discusses … usefulness We note that arguments used in the IASB-FASB new Framework to justify the focus on the needs of capital providers are …

In October 2008, the International Accounting Standards Board (IASB) has modified in urgency its IAS 39 and IFRS 7 in … value, the problem of the orientation given to its standards by IASB via its conceptual framework and, in fine, the … political problem of the independence and governance of IASB. The examination of these problems opens on a road map aiming to …