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2021
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- ISIDORE Id: 10670/1.c96ba5...
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GAAP (Accounting) Generally accepted accounting principles Accounting standards Accounting and review services statementsCiter ce document
Bertrand Jacquillat, « Covid-19 pandemic accelerates obsolescence of accounting standards », Revue d'économie financière, ID : 10670/1.c96ba5...
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The pandemic is accelerating a twenty year phenomenon: accounting standards are no longer adequate to describe investment behaviors. Moreover, the Precautionary Principle has resulted in an inflation of accounting standards. In the context of the pandemic, what are the consequences for investors?
