Study of the relevance of the IFRS standards to the bank credit analysis of companies.

Summary This research attempts to shed light on this issue by presenting, based on a case study of the Banque de France (BdF) credit rating activity, the impact of the transition to IFRS on their financial analysis methodology and on the credit diagnosis of French groups.This research shows a favorable effect of IFRS on the credit risk diagnosis of French groups, both through the informational gains of IFRS and through the selective and prudential adaptation of the BdF financial analysis methodology to IFRS conventions.