Implementation of Ifrs in French Sme

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2013

Research Proposal: Implementation of IFRS in French SME: reality or utopia?

HELENE LECOLLIER, AMANDINE PRADERE, RODOLPHE RICHARD, CONSTANCE YVERNEAU

I AUDIT AND CONTROL RESEARCH SEMINAR |

Summary

Introduction............................................................................................................................................. 2 Literature review ..................................................................................................................................... 7 Methodology ......................................................................................................................................... 12 Sample ............................................................................................................................................... 12 Questionnaire design ........................................................................................................................ 13 Results ................................................................................................................................................... 14 Conclusion and limitations .................................................................................................................... 21 The level of willingness in France is still low ..................................................................................... 21 Limitations ......................................................................................................................................... 23 References ............................................................................................................................................. 24 Research papers ................................................................................................................................ 24 Reports...