informational criteria. Using a dataset made of French and UK listed companies over the pre-(1993-2004) and post-(2005) IFRS …

Financial Reporting Standards (IFRS); to highlight some of the more challenging aspects of this research; and to identify … for switching from domestic accounting standards to IFRS? What benefits have been reported following the change to IFRS …? What else will help to maximise any benefits from adopting IFRS? And how can we researchers do a better job when assessing …

'information édictés par l'IASB. À partir d'un échantillon d'entreprises françaises et britanniques cotées, observées sur la période pré-IFRS … (1992-2004) et post-IFRS (2005), nous examinons la value-relevance et l'utilité informationnelle de trois mesures de … informational criteria. Using a dataset made of French and UK listed companies over the pre-(1993-2004) and post-(2005) IFRS …

Reporting Standards for small and medium sized entities (IFRS for SMEs) can be found in the year 2004. IFRS for SMEs represents … to examine the histori- cal development of IFRS, the principal institutions linked to their adoption and the … harmonization process of standards within the European Union. The main contribution of the paper refers to the evo- lution of IFRS …

The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most … dynamics of countries' IFRS harmonization decisions. The analysis is based on field studies in three jurisdictions: Canada … shaping IFRS policies. Then, I inductively isolate two principal dimensions that can be used to characterize the jurisdictions …

gained momentum. The survey focused on the existing and proposed IFRS guidelines and its anticipated 2016 IFRS adoption. The … accounting standards for adoption of IFRS. Building on literature reviewed, this paper analyzes the IFRS implementation, disputes … the viability of the considerate time-line for IFRS adoption and integration. This paper seeks to answer the question …

Board (IASB) issued International Financial Reporting Standard 9 (IFRS 9) in July 2014, it became effective in 2018. This … framework, with a particular focus on EMDEs. In 2020, EMDEs were facing challenges when dealing with IFRS 9 during the … surveyed countries and their reflections on challenges and potential remedies that they used while implementing the IFRS 9 …