Compliance with International Accounting Standards (IAS) has become a more and more sensitive issue, and compliance within Europe is likely to become even more so. This study deals with an evaluation of the quality of information in the annual reports of a sample of large French and German companies which use IAS. The study suggests that the French companies have experienced some difficulties in dealing with the recent changes in IAS, and that the audit reports also need to move on to better meet with the IAS.
DICK, W. and WALTON, P. (2001). Conformité aux normes comptables internationales : comparaison franco-allemande. Revue Française de Comptabilité, pp. 36-39.