Résumé:
IFRS aims to help international investors make investment decisions in global
financial markets by providing transparent, reliable and internationally
comparable financial information reflecting the financial position and
performance of organizations so that the adoption of IAS will undoubtedly affect
the institutions' own funds, Through various fluctuations resulting from
differences between domestic rules and their international counterparts But it is
very difficult to determine precisely this effect given the multiple options available
in the standard's treatments, The type and size of the impact may vary from one
institution to another depending on the latter's size and the characteristics of its
