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Les normes comptables internationales (IFRS) : les enjeux d'un nouveau modèle...
Texte d'une communication aux Etats Généraux du Management organisés par la FNEGE qui se sont tenus au Sénat Le 17 octobre 2008. -
Organismes de normalisation
Il semble difficile de dresser un portrait-type des organismes de normalisation. D'un pays à l'autre, ils diffèrent par leurs statuts, leurs missions et leurs modes de... -
Les acteurs de la normalisation comptable internationale : une communauté épi...
The purpose of this paper is to characterize the participants involved in the setting of international accounting standards since 2001. The reference to studies on the... -
Value Relevance of Summary Accounting Income Measures: Evidence from Major Eu...
International audience -
Les transformations institutionnelles : l'Europe recule, l'IASB s'impose
This dataset has no description
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Determining a Consistent Set of Accounting and Financial Reporting Standards
Following the debate on the Conceptual Framework revision undertaken by the IASB and the FASB, this paper discusses three major concerns about the way financial... -
Contribution to the study of the power of the accounting profession on the in...
The aim of this research is to assess the power of the accounting profession on the international standard setting institutions after their reform in 2001.... -
International accounting standardization : the institutional legitimacy of a ...
The objective of this paper is to analyse the sources of legitimacy of the producing organizations of accounting standards. -
Information financière en IFRS : état des lieux et perspectives
National audience -
Le cadre conceptuel des IFRS
This dataset has no description
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Can the conceptual framework be all things to all (wo)men?
International audience
