The Relevance is an essential characteristic of accounting information. Several researchers
have studied this qualitative characteristic for the determination of the effect of an accounting
referential on the quality of the accounting information. In terms of standards concerned by
these studies, the IFRS have been widely studied. Thus, to accomplish this objective, several
models have been developed. The comparison of results of these models shows a better
explanatory power of model of Ohlson (1995) and a large difference in the results from one
country to another. This difference in results may be caused by several factors. The study of
Zeef and Nobes (2010) on the methods of implementation of IFRS has conducted us to think
that the compliance of methods of implementation of IFRS with the IFRS issued by the IASB
influences the relevance of accounting information. Thus, through this study we have tried to
investigate the effect of the compliance of methods of implementation of IFRS on the
relevance of accounting information.