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 COVID-19 PANDEMIC ACCELERATES OBSOLESCENCE OF ACCOUNTING STANDARDS


Bertrand JACQUILLAT

* Co-fondateur, Associés en Finance ; professeur émérite des Universités.Contact : bertrand.jacquillat@associes-finance.com.

The pandemic is accelerating a twenty year phenomenon: accounting standards are no longer adequate to describe investment behaviors. Moreover, the Precautionary Principle has resulted in an inflation of accounting standards. In the context of the pandemic, what are the consequences for investors?