Past historic in obituaries: chronicle of a death foretold

The French Past Historic (passé simple: PS), as a perfective past, is ideally suited to the obituary genre narrating the highlights of a life in chronological order. However, 20th century linguists have claimed that this tense has become obsolete. It is, therefore, worth exploring the presence of PS in obituaries. This paper explores three types of variation (diachronic, diastratic and diatopic) on a corpus of diachronic 20th century sources, and contemporary Parisian and regional newspapers. The study has noticed a diachronic diminution of the quantitative use of PS and a lesser decline of its functions as a foregrounded tense, and greater vitality in Western and Southern papers. However the geographical factor was less influential than the distribution. The readership may prove decisive as we have seen the most productive uses in the most conservative papers, the most formulaic in the left-wing paper, and the least developed in the populist paper.

The challenges faced by reporting entities on their transition to international financial reporting standards:a qualitative study

This study explores the challenges of implementing International Financial Reporting Standards (IFRS) at the organisational level. Based on interviews with experts with aggregated experience relating to the transition projects of over 170 reporting entities, this paper highlights the main challenges in delivering a successful implementation of IFRS. The findings show that the problems faced in implementation include lack of education and training, securing executive-level support, identifying and responding to the wider business-related implications of the transition, and issues with capturing the necessary information for reporting under IFRS.This paper complements the existing literature and offers a qualitative alternative to considering the transition to IFRS, offering insight into the organisational context of IFRS implementation. These insights are useful not only from a historic perspective, but also for organisations and regulators in the many jurisdictions where IFRS is permitted but not required, where more reporting entities will voluntarily move to IFRS-based reporting in the future. More broadly, they are also applicable to the challenges faced in implementing new and significantly revised IFRSs.