comptes consolidés en normes IAS/IFRS. Il discute les principales conjectures liées à cette notion et propose quelques …

by other nations in convergence with IFRS can teach valuable lessons to ensure that convergence as envisaged in India …

standards issued by the IASB. The purpose of this paper is twofold. From a sample of nineteen European banking institutions, we …

This study aims to identify the cultural factors that lead countries to converge with or to adopt IAS/IFRS. Basically …, we presented a review of literature that associate between culture and the adoption of IAS/IFRS. Second, we classify … membership in the European continent and in North America promoting the use of IAS/IFRS. However, Anglo-Saxon colonisation's and …

Evolution of the IASC into the IASB -- Setting up the IASB -- The first wave of jurisdictional adoptions of IFRSs … -- The IASB sets its agenda : 'improvement, convergence, leadership' -- Financial instruments : the confrontation with Europe … to the IASB -- The IASB's vexed relation with Europe -- Adopt or adapt : diversity in acceptance of IFRSs -- The IASB …