La pandémie de Covid-19 accélère l’obsolescence des normes comptables

Bertrand Jacquillat

Revue d'économie financière, 2020, vol. N° 139-140, issue 3, 299-303

Abstract: The pandemic is accelerating a twenty year phenomenon: accounting standards are no longer adequate to describe investment behaviors. Moreover, the Precautionary Principle has resulted in an inflation of accounting standards. In the context of the pandemic, what are the consequences for investors?

Date: 2020
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