La révolution des normes IFRS. Une convergence de la comptabilité vers la finance ?

Charlotte Disle () and Christine Noël Lemaitre ()
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Christine Noël Lemaitre: Audencia Recherche - Audencia Business School

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Abstract: The revolution of IFRS.A convergence of accounting and finance ? Accountant's and financier's points of view are usually opposed. Accounting provides raw materials to build financial analyzes. Therefore accounting is based upon historical and tax law perspectives, financier isn't always able to have a good perception of performance and financial solidity of the firm. The aim of this paper is to show how IFRS would imply a better coordination between accounting and finance.

Keywords: Financial information; Quality; IFRS; Evaluation of the company; Information financière; Qualité; Normes IFRS; Evaluation de l'entreprise (search for similar items in EconPapers)
Date: 2007-03
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Citations: View citations in EconPapers (2)

Published in La Revue des Sciences de Gestion, 2007, (224-225), pp.17-27

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00765288

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