Guermazi, Hend; Damak-Ayadi, Salma - In: Journal of Accounting and Management Information … 22 (2023) 2, pp. 277-296
European groups during the transition to IAS/IFRS standards? Motivation- 2005 was the year of the changeover to international … choice of permanent options retained during the first application of the IAS/IFRS standards which constitutes a commitment … options adopted by the European groups during the transition to the IAS/IFRS standards. Idea- The purpose of this article is …
