So far, Financial Accounting, very often considered to be rigorous for recording economic transactions and the 2 key notions of which being Debit and Credit. This article analyses to what extend the transition to IFRS represents an opportunity for an evolution of the perception as a simple technic towards a real economic langage.
DICK, W. (2007). Les IFRS dans l'enseignement de la comptabilité : challenge ou opportunité ? Option Finance, pp. 72-75.