The ultimate goal of a move to IFRS International Financial Reporting Standards isthe rigorous application of a single set of global accounting standards, which will produce high-quality, transparent financial information to help investors and other stakeholders in the world'scapital markets...

Analyse du concept de qualité de l'information comptable dans les normalisations comptables française et américaines. Evolution de la signification du concept dans le temps.

The large variety of uses that accounting products take, as well as their wide range of informational needs require that certain criteria be established, with regards to the quality of accounting data, and these criteria must be fully met. The concept of

The International Accounting Standards Committee issued the the International Accounting Standard 23, Borrowing Costs. The objective of IAS 23 is to prescribe the accounting treatment for borrowing costs. This standard requires the capitalisation of all borrowing costs that are directly...

Il semble difficile de dresser un portrait-type des organismes de normalisation. D'un pays à l'autre, ils diffèrent par leurs statuts, leurs missions et leurs modes de fonctionnement. Par ailleurs, dans un même pays, l'organisme de normalisation s'est transformé au fil du temps. Enfin,...

It is clear that there is no legitimate basis for the proposed expensing of employee stock options.

Requiring companies to expense options in the absence of any satisfactory method to evaluate their costs would be inconsistent with the principles and objectives of accounting.

The International Accounting Standards Committee issued the the International Accounting Standard 17, Leases. The objective of IAS 17 is to prescribe, for lessees and lessors, the appropriate accounting treatment and disclosures to apply in relation to leases. This article presents a closer look...