IFRS and the Need for Non-Financial Information

Tristan Boyer and Elena Chane-Alune

LSF Research Working Paper Series from Luxembourg School of Finance, 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: G14 G30 M41 (search for similar items in EconPapers)
Date: 2008
New Economics Papers: this item is included in nep-acc
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Related works:
Working Paper: IFRS and the need for non-financial information (2014)
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