France. IFRS and France: A marriage of convenience

Abstract

This contribution aims to provide a chronological examination of the relationship between France and IFRS/IAS, which appears to have been (and still be) very turbulent. We shall seek to describe this relationship through several themes: what was France’s position before the early 2000s and the arrival of EU regulation 1606/2002? What happened after that regulation was adopted? What role did accounting standardization play, especially France’s Accounting Standards Authority (ANC) which was set up in 2010? What stance did French academics take in the debates over the role of the IASB?.