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Original Articles

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from France

References

  • Baert, D., & Yanno, G. (2009). Rapport d’information relatif aux enjeux des nouvelles normes comptables, dit rapport Baert-Yanno. Assemblée nationale. 164 p.
  • Burlaud, A., & Colasse, B. (2011). International accounting standardisation: Is politics back? Accounting in Europe, 8(1), 23–47. doi: 10.1080/17449480.2011.574412
  • Delvaille, P., Ebbers, G., & Saccon, C. (2005). International financial reporting convergence: Evidence from three continental European Countries. Accounting in Europe, 2(1), 137–164. doi: 10.1080/09638180500379103
  • Marteau, D., & Morand, P. (2010). Normes comptables et crise financière : Propositions pour une réforme du système de régulation comptable. Rapports officiels, Documentation française, Paris.

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