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IFRS and performance measurement

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  • Sana Ben Ghodbane

Abstract

The performance measurement is essential in any organisation whose existence depends on its efficiency. In this article, we note the effect of IFRS on the evaluation of the performance of companies. For this purpose, we propose a comparative analysis between the Tunisian and international accounting standards and we determine the points of divergence between the two repositories. This analysis is important to help the firms, which are preparing their transition to IFRS.

Suggested Citation

  • Sana Ben Ghodbane, 2013. "IFRS and performance measurement," African Journal of Accounting, Auditing and Finance, Inderscience Enterprises Ltd, vol. 2(2), pages 175-185.
    • Handle: RePEc:ids:ajaafi:v:2:y:2013:i:2:p:175-185
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    Cited by:

    1. Hada Izabela Diana & Hint Mihaela, 2018. "Intermediate Management Balances Analysis In The Context Of The Application Of Ifrs," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 165-170, June.

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