publication . Preprint . Conference object . 2011

Determining a Consistent Set of Accounting and Financial Reporting Standards

Le Manh-Béna, Anne; Ramond, Olivier,;
Open Access
  • Published: 10 May 2011
Le projet conjoint de révision du cadre conceptuel de l'IASB et du FASB a ravivé le débat sur le rôle de la comptabilité Dans ce papier, nous discutons trois questions essentielles, pour lesquelles les normalisateurs ont adopté des positions contestables:(1) Quel est le rôle d'un cadre conceptuel comptable ?; (2) Pour qui et pour quels besoins doivent être établis les normes comptables et (3) quelles informations doivent fournir les états financiers ? L'histoire des cadres conceptuels comptables révèle qu'ils se sont avérés peu utiles en pratique. Les arguments utilisés par l'IASB et le FASB pour justifier le choix des investisseurs comme utilisateurs privilégié...
free text keywords: Conceptual Framework,IASB,Financial Reporting Objectives,Users,cadre conceptuel,objectifs des états financiers,utilisateurs des états financiers, Conceptual Framework, IASB, Financial Reporting Objectives, Users, cadre conceptuel, objectifs des états financiers, utilisateurs des états financiers, [SHS.GESTION]Humanities and Social Sciences/Business administration
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publication . Preprint . Conference object . 2011

Determining a Consistent Set of Accounting and Financial Reporting Standards

Le Manh-Béna, Anne; Ramond, Olivier,;