IFRS and Risks

Ects : 3

Description du contenu de l'enseignement :
IFRS vs other accounting referencial.
Risk management
Over the way of building accouting statements, the IFRS can represent some risks for the company. Either because the firm want to use the IFRS, or because the firm want to by another one witch uses the IFRS. Students will leran to detect risks is boths cases.