IFRS and performance measurement
IFRS and performance measurement
Publisher:
Inderscience
Date published:
2013
Record type:
Journal Title:
African Journal of Accounting, Auditing and Finance
Source:
African Journal of Accounting, Auditing and Finance, Vol. 2, No. 2, 2013, pp. 175-185
Abstract:
The performance measurement is essential in any organisation whose existence depends on its efficiency. In this article, we note the effect of IFRS on the evaluation of the performance of companies. For this purpose, we propose a comparative analysis between the Tunisian and international accounting standards and we determine the points of divergence between the two repositories. This analysis is important to help the firms, which are preparing their transition to IFRS.
Language:
Catagory URL:
CITATION: Ghodbane, Sana Ben. IFRS and performance measurement . : Inderscience , 2013. African Journal of Accounting, Auditing and Finance, Vol. 2, No. 2, 2013, pp. 175-185 - Available at: https://library.au.int/ifrs-and-performance-measurement-17