IAS/IFRS: Assessment and prospect

Les IAS/IFRS: bilan et perspective

Gaëlle Lenormand (), Benjamin Poulard and Lionel Touchais ()
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Gaëlle Lenormand: CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique
Benjamin Poulard: CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique
Lionel Touchais: CEROS - Centre d'Etudes et de Recherches sur les Organisations et la Stratégie - UPN - Université Paris Nanterre

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Abstract: With the last financial crisis, IFRS have been strongly criticized. So, it is important to go back to the fair value concept and to question the real improvement of financial information published with international standards. Afterwards, the paper analyses the IFRS-SME which could be the next accounting challenge.

Keywords: IFRS; IFRS for SMEs; Fair value (search for similar items in EconPapers)
Date: 2012
Note: View the original document on HAL open archive server: https://hal.parisnanterre.fr/hal-01737414
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Published in Revue Française de Gestion, 2012

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01737414

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