La nécessité d'une adoption (et l'adaptation) mondiale des IFRS (des normes internationales d'information financière): conséquences post-Enron et la restauration de la confiance aux marchés financiers à la suite des crises de 2008 financières et boursières
Alternative title: | The need for global adoption and adaptation of International Financial Reporting Standards: post Enron consequences and the restoration of confidence to capital markets following the 2008 financial and stock market crises |
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Year of publication: |
2012-09-15
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Authors: | Ojo, Marianne |
Institutions: | Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München |
Subject: | value relevance | conservatism | capital markets | transparency | disclosure | comparability | consistency | accounting information | IFRS adoption | mark to market accounting | IAS 32 | IAS 39 | financial instruments | fair value accounting | off balance sheet instruments |
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