IFRS and the Need for Non-Financial Information

Tristan Boyer and Elena Chane-Alune

Working Papers of CREFI-LSF (Centre of Research in Finance - Luxembourg School of Finance) from CREFI-LSF, University of Luxembourg

Abstract: We aim at giving a general view of the context in which appears the latest accounting evolutions, linked with the actual financialization of the financial market. Isn’t there a risk that the new IFRS standards and their concern about transparency and comparability impoverish the information by giving to accounting, with the application of the right value, the function of capital fundamental evaluation? We also show the importance of non-financial information able to supplement the provision of information, which is useful for the economic players in order to take decisions, and described on the reworking of the financial information by the players led to use it.

Keywords: Corporate Governance; IFRS; Financial Information; Non-Financial Information. (search for similar items in EconPapers)
JEL-codes: G30 G14 M41 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-acc
Date: 2008
View list of references

Downloads: (external link)
http://fdef.uni.lu/index.php/fdef/content/download/2368/14345/file/08_06.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: http://EconPapers.repec.org/RePEc:crf:wpaper:08-06

Access Statistics for this paper

More papers in Working Papers of CREFI-LSF (Centre of Research in Finance - Luxembourg School of Finance) from CREFI-LSF, University of Luxembourg
Contact information at EDIRC.
Series data maintained by Caroline Herfroy ().