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Press article, video or other popular media (2009), EAA Newsletter, pp. 11-14

European Adoption of IFRS: A Poisoned Chalice?

This article sets out to review aspects of the troubled relationship between the IASB and the EU. It speculates that new difficulties lie straight ahead, with European banking interests trying to limit fair value accounting for financial instruments. The successor to IAS 39 may yet lead to further divergence from the US and European pressure conceivably threatens the future of the convergence experiment, at least in its present form.

WALTON, P. (2009). European Adoption of IFRS: A Poisoned Chalice? EAA Newsletter, pp. 11-14.

Keywords : #Convergence, #IASB, #Remplacement-IAS-39