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Keywords: Accounting standards setting
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Journal Articles
The history of accounting standards in French-speaking African countries since independence: The uneasy path toward IFRS
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Accounting, Auditing & Accountability Journal (2019) 32 (1): 75–100.
Published: 30 July 2018
...Jean-Guy Degos†; Yves Levant; Philippe Touron Purpose The purpose of this paper is to focus on circumvolutions taken by the accounting standard-setting process in French-speaking African countries which have delayed convergence toward IFRS standards and to identify how different factors shape...
