IFRS and performance measurement
by Sana Ben Ghodbane
African J. of Accounting, Auditing and Finance (AJAAF), Vol. 2, No. 2, 2013

Abstract: The performance measurement is essential in any organisation whose existence depends on its efficiency. In this article, we note the effect of IFRS on the evaluation of the performance of companies. For this purpose, we propose a comparative analysis between the Tunisian and international accounting standards and we determine the points of divergence between the two repositories. This analysis is important to help the firms, which are preparing their transition to IFRS.

Online publication date: Wed, 02-Jul-2014

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