The IASB has launched its project on climate change risks in financial statements
On 21 September 2023, the International Accounting Standards Board (IASB) decided to explore various ways of improving the presentation...
IFAC publishes SME sustainability checklist
The International Federation of Accountants (IFAC) has published a checklist for the sustainability of accounting...
On 1 January 2024, France became the first EU Member State to transpose the Sustainability Reporting Directive (SRD).
The main aim of the Corporate Sustainability Reporting Directive (CSRD) is to standardise the reporting of...
H3C becomes H2A, with effect from 1 January 2024
The H2A (Haute Autorité de l'Audit) is the successor to the H3C (Haut Conseil du Commissariat aux Comptes),...
Draft IFRS 2023 taxonomy update and comment letters
On 6 November 2023, the IFRS Foundation published for public consultation the accounting taxonomy IFRS 2023 - Proposed...
Video Science Po conference: "En finir avec le règne de l'illusion financière" (Ending the reign of financial illusion)
It was in the prestigious surroundings of the Science Po school on rue Saint-Guillaume that Jean-François Serval...
What financial innovations are needed to cope with the upheaval in the global economy?
On 16 May, Jean-François Serval, Chairman of Groupe Audit Serval & Associés, and Jean-Pascal...
Monetary reform: new aggregates as a foundation for the digital age
In the limited space of the "classic" aggregates M1, M2 and M3, which make up the mass...
Hong Kong: proposal to better define foreign source income exemption (FSIE)
The aim of the proposal is to respond to the EU's concerns regarding the tax exemption of companies...
Revue du FINANCIER reports on the book by JF.Serval and JP.Tranié
"La Revue du Financier, in its issues 251 and 252 corresponding respectively to the months...
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