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文章基本信息

  • 标题:Reforming the International Accounting Standards IAS/IFRS: A Need to Recover the Financial Stability?
  • 本地全文:下载
  • 作者:Omar Djafri ; Mohammed Amine Taleb ; Abdelnacer Bouteldja
  • 期刊名称:Mediterranean Journal of Social Sciences
  • 电子版ISSN:2039-2117
  • 出版年度:2014
  • 卷号:5
  • 期号:15
  • 页码:141-149
  • DOI:10.5901/mjss.2014.v5n15p141
  • 出版社:Mediterranean Center of Social and Educational Research (MCSER)
  • 摘要: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.
  • 关键词:Accounting standards;financial stability;financial market and financial crisis.
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