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La révolution des normes IFRS. Une convergence de la comptabilité vers la finance ?

Author

Listed:
  • Charlotte Disle
  • Christine Noël Lemaitre

    (Audencia Recherche - Audencia Business School)

Abstract

The revolution of IFRS.A convergence of accounting and finance ? Accountant's and financier's points of view are usually opposed. Accounting provides raw materials to build financial analyzes. Therefore accounting is based upon historical and tax law perspectives, financier isn't always able to have a good perception of performance and financial solidity of the firm. The aim of this paper is to show how IFRS would imply a better coordination between accounting and finance.

Suggested Citation

  • Charlotte Disle & Christine Noël Lemaitre, 2007. "La révolution des normes IFRS. Une convergence de la comptabilité vers la finance ?," Post-Print hal-00765288, HAL.
    • Handle: RePEc:hal:journl:hal-00765288
    as

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    Cited by:

    1. Isabelle Miroir Lair & Caroline André, 2014. "La Liberte D'Appreciation De L'Information Financiere Introduit Du Jeu Dans Les Comptes," Post-Print hal-01899785, HAL.
    2. Abdelmajid EL WAATMANI, 2016. "Le concept de l’amortissement : histoire et enjeux," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 7(2), pages 33-52, November.

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