Les oppositions françaises à l'adoption des IFRS: examen critique et tentative d'explication

Bernard Raffournier

ACCRA, 2007, vol. 13, issue 3, 21-41

Abstract: In France, the E.U. decision to make the application of IFRS mandatory for all listed companies induced a wave of negative reactions both in the business and the academic communities. A first category of criticisms turns on the standards themselves. The IFRS are blamed for their market orientation and their immoderate use of the fair value concept. Other authors deplore that the European Union has abandoned its prerogatives with regard to accounting regulation to a private organisation that is subject to no political monitoring and in which the European influence is viewed as insufficient. The aim of this article is to examine the validity of these arguments and to explain why these negative reactions were more virulent in France than in other European countries.

Keywords: IFRS; accounting normalisation; France; fair value (search for similar items in EconPapers)
Date: 2007
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