This article analyses and comments on the report to the French National Assembly on the political context of IFRS. It notes that reporting to investors has been developed primarily in an Anglo-Saxon context and IFRS reflects this. Unilateral government intervention is more likely to kill convergence than improve it. It suggests that Europe should intervene directly in the IASB's due process and not provide a court of appeal against IASB decisions.
WALTON, P. (2009). Analyse exacte, conclusions erronées. Revue Française de Comptabilité, (423), pp. 22-25.