{"id":21510,"date":"2005-08-17T22:00:00","date_gmt":"2005-08-17T20:00:00","guid":{"rendered":"https:\/\/www.accuracy.com\/2005\/08\/17\/do-ifrs-standards-signal-the-end-of-the-roce\/"},"modified":"2024-01-30T17:33:15","modified_gmt":"2024-01-30T16:33:15","slug":"les-normes-ifrs-signent-elles-la-fin-de-la-roce","status":"publish","type":"post","link":"https:\/\/www.accuracy.com\/fr\/do-ifrs-standards-signal-the-end-of-the-roce\/","title":{"rendered":"Les normes IFRS signent-elles la fin du ROCE ?"},"content":{"rendered":"<p>Les analystes financiers sont - ou devraient \u00eatre - parmi les lecteurs les plus assidus des comptes consolid\u00e9s publi\u00e9s par les soci\u00e9t\u00e9s cot\u00e9es, tout simplement parce que cette lecture est l'une des composantes essentielles de leur m\u00e9tier. En n\u00e9gligeant de le faire au plus fort de la fr\u00e9n\u00e9sie boursi\u00e8re en 1999-2000, plusieurs analystes vedettes se sont br\u00fbl\u00e9s les doigts et ont entach\u00e9 la cr\u00e9dibilit\u00e9 de toute une profession.<\/p>","protected":false},"excerpt":{"rendered":"<p>Financial analysts are &#8211; or should be &#8211; amongst the most assiduous readers of the consolidated accounts published by listed companies, quite simply because this reading is one of the key components of their profession. By neglecting to do so at the height of the stock-market frenzy in 1999-2000, several star analysts had their fingers [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[58],"tags":[177],"class_list":["post-21510","post","type-post","status-publish","format-standard","hentry","category-news","tag-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Do IFRS standards signal the end of the ROCE? - Accuracy<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.accuracy.com\/fr\/les-normes-ifrs-signent-elles-la-fin-de-la-roce\/\" \/>\n<meta property=\"og:locale\" content=\"fr_CA\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Do IFRS standards signal the end of the ROCE?\" \/>\n<meta property=\"og:description\" content=\"Financial analysts are &#8211; or should be &#8211; amongst the most assiduous readers of the consolidated accounts published by listed companies, quite simply because this reading is one of the key components of their profession. By neglecting to do so at the height of the stock-market frenzy in 1999-2000, several star analysts had their fingers [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.accuracy.com\/fr\/les-normes-ifrs-signent-elles-la-fin-de-la-roce\/\" \/>\n<meta property=\"og:site_name\" content=\"Accuracy\" \/>\n<meta property=\"article:published_time\" content=\"2005-08-17T20:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-01-30T16:33:15+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.accuracy.com\/wp-content\/uploads\/2023\/10\/Accuracy.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"675\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"dev\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"dev\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.accuracy.com\\\/en_gb\\\/do-ifrs-standards-signal-the-end-of-the-roce\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.accuracy.com\\\/en_gb\\\/do-ifrs-standards-signal-the-end-of-the-roce\\\/\"},\"author\":{\"name\":\"dev\",\"@id\":\"https:\\\/\\\/www.accuracy.com\\\/#\\\/schema\\\/person\\\/8cfdef62d7af45536d2b7b45979f72e7\"},\"headline\":\"Do IFRS standards signal the end of the ROCE?\",\"datePublished\":\"2005-08-17T20:00:00+00:00\",\"dateModified\":\"2024-01-30T16:33:15+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.accuracy.com\\\/en_gb\\\/do-ifrs-standards-signal-the-end-of-the-roce\\\/\"},\"wordCount\":73,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.accuracy.com\\\/#organization\"},\"keywords\":[\"News\"],\"articleSection\":[\"News\"],\"inLanguage\":\"fr-CA\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.accuracy.com\\\/en_gb\\\/do-ifrs-standards-signal-the-end-of-the-roce\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.accuracy.com\\\/en_gb\\\/do-ifrs-standards-signal-the-end-of-the-roce\\\/\",\"url\":\"https:\\\/\\\/www.accuracy.com\\\/en_gb\\\/do-ifrs-standards-signal-the-end-of-the-roce\\\/\",\"name\":\"Do IFRS standards signal the end of the ROCE? 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