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IAS/IFRS: Assessment and prospect
[Les IAS/IFRS : bilan et perspective]

Author

Listed:
  • Gaëlle Lenormand

    (CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique)

  • Benjamin Poulard

    (CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique)

  • Lionel Touchais

    (CEROS - Centre d'Etudes et de Recherches sur les Organisations et la Stratégie - UPN - Université Paris Nanterre)

Abstract

With the last financial crisis, IFRS have been strongly criticized. So, it is important to go back to the fair value concept and to question the real improvement of financial information published with international standards. Afterwards, the paper analyses the IFRS-SME which could be the next accounting challenge.

Suggested Citation

  • Gaëlle Lenormand & Benjamin Poulard & Lionel Touchais, 2012. "IAS/IFRS: Assessment and prospect [Les IAS/IFRS : bilan et perspective]," Post-Print hal-01737414, HAL.
    • Handle: RePEc:hal:journl:hal-01737414
    Note: View the original document on HAL open archive server: https://hal.parisnanterre.fr/hal-01737414
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    References listed on IDEAS

    as
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    Keywords

    IFRS; IFRS for SMEs; Fair value;
    All these keywords.

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