In this week's column in La Tribune, I ask whether international financial reporting standards (IFRS) sufficiently serve users of financial information such as investors and financial analysts. IFRS have been hugely successful in the past few years by being adopted by jurisdictions around the world which represent more than half of the world's large companies. But if users' needs are not enough taken into account, because of political or other reasons, IFRS risk losing their relevance.
Download Tribune_070719_en.pdf to read the column in English, and Download Tribune_070719.pdf to see it as originally published in French.