Reforming the International Accounting Standards IAS/IFRS: A Need to Recover the Financial Stability?

Omar Djafri, Mohammed Amine Taleb, Abdelnacer Bouteldja

Abstract


We shall demonstrate in this paper, how often has the recent financial crisis been amplified by rising economic downturns. First, we will establish a brief description about the financial stability, then we'll see what will be the effects of fair value on the cycle of financial crisis and then finally, we’ll see that beyond international accounting standards it’s the measurement at fair value that should be reviewed.

DOI: 10.5901/mjss.2014.v5n15p141


Full Text: PDF

Licenza Creative Commons
This work is licensed under Creative Commons Attribution 3.0 License.

Mediterranean Journal of Social Sciences ISSN 2039-9340(Print) ISSN 2039-2117(Online)

Copyright © MCSER-Mediterranean Center of Social and Educational Research

To make sure that you can receive messages from us, please add the 'mcser.org' domain to your e-mail 'safe list'. If you do not receive e-mail in your 'inbox', check your 'bulk mail' or 'junk mail' folders..