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

Omar Djafri, Mohammed Amine Taleb, Abdelnacer Bouteldja


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

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This work is licensed under Creative Commons Attribution 3.0 License.

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

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