Investor perspectives on IFRS implementation : collection of essays – December 2007

At the end of 2004 a first survey of opinion was jointly published by the AFG and the FFSA regarding perspectives of IFRS implementation. Accounting standards are intended first and foremost to serve the needs of investors. Three years later, this new collection of essays presents reactions of investors. The ongoing debate is clearly in essence an international one and this is why we have chosen to publish the present study simultaneously in French and in English (AFG / FFSA, décembre 2007, format Acrobat, version anglaise, 63p.)