The project consists of studying an exposure draft “ED” (from the list provided in the course schedule) issued
by the International Accounting Standards Board (IASB) or by the Accounting Standards Board (AcSB).
The ED processing essentially consists of using the theoretical concepts exposed throughout the course to
critically study the context of the standard change proposal, its raison d’être, the underlying standardization
problems, the involved stakeholders, its ethical dimension and any other issue within the framework of the
financial accounting theory.
Last Completed Projects
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