De l’invective au dialogue, relancer le débat IFRS sur des bases saines

Christophe Marion and Gilbert Gelard

Revue française de gestion, 2015, vol. N° 249, issue 4, 159-165

Abstract: In France, the debate on IFRS is hopeless. Public space is saturated by arguments that are wrong or not supported by evidence. Unable to progress on a rational basis, the debate has shrunk to invectives. Some professionals now refuse to share the podium with some others. How did we get there, how can we move forward? Certain cognitive biases operate. We put forward some proposals to help the debate. Academic teachers/researchers are the cornerstone of the solution.

Date: 2015
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