L'INFORMATION SECTORIELLE PUBLIEE PAR LES ENTREPRISES : LE CAS DES ETI SEGMENT INFORMATION DISCLOSED BY FIRMS: THE CASE OF INTERMEDIATE-SIZE EUROPEAN LISTED COMPANIES

Autor: Alexander, David, Delvaille, Pascale, Demerens, Frédéric, Le Mahn, Anne, Paré, Jean-Louis

Publikováno v: 34ème congrès de l'AFC
Comptabilité sans Frontières...The French Connection
Comptabilité sans Frontières..The French Connection, May 2013, France. pp.cd-rom

Whereas the IASB has just launched its post-implementation review on IFRS 8, only few researches have been conducted on the implementation by firms of this standard and most of them concern large firms. In this context, our study aims to analyse the

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::95ca7fe366595f67c226987b52fb3850
https://hal.archives-ouvertes.fr/hal-00999030