La normalisation comptable internationale face à la crise
Bibliographic Data
| ID | 23213238 |
|---|---|
| Authors | Bernard Colasse (Université Paris Dauphine-PSL, corresponding author) |
| Year | 2009 |
| Volume | 95 |
| Issue | 2 |
| Pages | 387-399 |
| Publication date | 2009-01-01 |
| Open Access | No |
| Type | ARTICLE |
| Venue | Revue d économie financière (JOURNAL) |
| Journal identifiers | ISSN: 0987-3368 • E-ISSN: 1777-5744 |
| Publisher | PERSEE Program (PUBLISHER) |
| DOI | 10.3406/ecofi.2009.5364 |
| OpenAlex | W1969897973 |
| Language | FR |
| Citations received | 1 |
About the crisis of the international accounting standardization In October 2008, the International Accounting Standards Board (IASB) has modified in urgency its IAS 39 and IFRS 7 in response to an injunction of the European Union who feared that these standards caused the collapse of investment banks. This article studies the various and linked problems raised by this critical event : the problem of accounting evaluation in fair value, the problem of the orientation given to its standards by IASB via its conceptual framework and, in fine, the political problem of the independence and governance of IASB. The examination of these problems opens on a road map aiming to solve the present crisis of the international accounting standardization. Classification JEL : K2, M4.
Accounting information system · Business · Corporate governance · Face (sociological concept) · Financial accounting · Independence (probability theory) · Investment (military) · Political science · Politics · Sociology · Standardization · Accounting · Finance · Law · Political and Social Issues · Social Sciences and Governance
| Citations per year | 0.14 |
|---|---|
| Citation span | 2019 - 2019 (1) |
| Highly cited | No |