L'article observe la première application des normes comptables internationales IAS/IFRS et centre son propos sur les options retenues en matière d'évaluation des immobilisations corporelles après comptabilisation initiale. Une analyse documentaire permet de mettre en évidence l'actuelle...

L'article observe la première application des normes comptables internationales IAS/IFRS et centre son propos sur les options retenues en matière d'évaluation des immobilisations corporelles après comptabilisation initiale. Une analyse documentaire permet de mettre en évidence l'actuelle...

Research Question- What are the determinants that may affect the choices of permanent accounting options adopted by European groups during the transition to IAS/IFRS standards? Motivation- 2005 was the year of the changeover to international standards in Europe. One of the difficulties and one...

This paper investigates whether and how managerial incentives influence the decision to elect optional exemptions when first adopting International Financial Reporting Standards (IFRS). It also examines the value-relevance of the mandatory and optional equity adjustments that must be recognized...

The main objective of this study is to develop and present the evolution of international financial reporting standards from the angle of accounting researches. In order to achieve such objective, we have considered the presentation of examples of the changes recorded in the evolution of...