Essec\Faculty\Model\Contribution {#6196
  #_index: "academ_contributions"
  #_id: "8812"
  #_source: array:26 [
    "id" => "8812"
    "slug" => "european-adoption-of-ifrs-a-poisoned-chalice"
    "yearMonth" => "2009-09"
    "year" => "2009"
    "title" => "European Adoption of IFRS: A Poisoned Chalice?"
    "description" => "WALTON, P. (2009). European Adoption of IFRS: A Poisoned Chalice? <i>EAA Newsletter</i>, pp. 11-14."
    "authors" => array:1 [
      0 => array:3 [
        "name" => "WALTON Peter"
        "bid" => "B00000527"
        "slug" => "walton-peter"
      ]
    ]
    "ouvrage" => ""
    "keywords" => array:3 [
      0 => "Convergence"
      1 => "IASB"
      2 => "Remplacement IAS 39"
    ]
    "updatedAt" => "2020-12-17 18:37:46"
    "publicationUrl" => null
    "publicationInfo" => array:3 [
      "pages" => "11-14"
      "volume" => null
      "number" => null
    ]
    "type" => array:2 [
      "fr" => "Articles ou vidéos de vulgarisation"
      "en" => "Press article, video or other popular media"
    ]
    "support_type" => array:2 [
      "fr" => "Presse"
      "en" => "Press"
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "Cet article analyse les relations difficiles entre l'IASB et l'Union Europèenne. Il suggère que de nouvelles difficultés sont à envisager alors que les banques europeennes essayent de limiter l'utilisation d'une comptabilite à la juste valeur. La norme qui doit remplacer IAS 39 pourrait conduire à davantage de divergences avec les Etats Unis. La pression venant de l'UE menace l'avenir de la tentative de convergence, au moins telle que nous la connaissons aujourdhui."
      "en" => "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."
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2024-04-19T10:22:01.000Z"
    "docTitle" => "European Adoption of IFRS: A Poisoned Chalice?"
    "docSurtitle" => "Articles ou vidéos de vulgarisation"
    "authorNames" => "<a href="/cv/walton-peter">WALTON Peter</a>"
    "docDescription" => "<span class="document-property-authors">WALTON Peter</span><br><span class="document-property-authors_fields">Comptabilité et Contrôle de Gestion</span> | <span class="document-property-year">2009</span>"
    "keywordList" => "<a href="#">Convergence</a>, <a href="#">IASB</a>, <a href="#">Remplacement IAS 39</a>"
    "docPreview" => "<b>European Adoption of IFRS: A Poisoned Chalice?</b><br><span>2009-09 | Articles ou vidéos de vulgarisation </span>"
    "docType" => "research"
    "publicationLink" => "<a href="#" target="_blank">European Adoption of IFRS: A Poisoned Chalice?</a>"
  ]
  +lang: "fr"
  +"_type": "_doc"
  +"_score": 9.051813
  +"parent": null
}