Advanced Search
MyIDEAS: Login

An exploratory study of the exposure draft of IAS 19 due process

Contents:

Author Info

  • Samira Demaria

    ()
    (INRIA Sophia Antipolis / Laboratoire I3S - ARIANA - INRIA - Université de Nice Sophia Antipolis (UNS) - CNRS : UMR7271)

  • Dominique Dufour

    ()
    (INRIA Sophia Antipolis / Laboratoire I3S - ARIANA - INRIA - Université de Nice Sophia Antipolis (UNS) - CNRS : UMR7271)

  • Moïse Louisy-Louis

    ()
    (GRM - International University of Monaco - International University of Monaco)

  • Philippe Luu

    ()
    (INRIA Rocquencourt / INRIA Sophia Antipolis / Laboratoire I3S - AOSTE - INRIA - Université de Nice Sophia Antipolis (UNS) - CNRS : UMR7271)

Registered author(s):

    Abstract

    En juillet 2006, l'IASB a lancé une profonde révision de la norme IAS 19 consacrée à la présentation et la comptabilisation des engagements de retraite. Dans le cadre de la consultation par due process, les parties prenantes sont été invitées à exprimer leur avis sur le projet de norme. L'exposé sondage (ED) publié en avril 2010 a généré 227 commentaires. Cet article se concentre sur une analyse de contenu des commentaires répondant à l'ED afin de mettre en évidence les questions qui ont le plus d'intérêt pour les praticiens. L'étude des lettres de commentaires ont permis de : * Identifier les questions les plus controversées * Mettre en lumière des relations entre les commentaires et les caractéristiques des répondants (pays, secteur...) * Approfondir la problématique du choix du taux d'actualisation La comptabilisation des retraites est un thème extrêmement sensible qui intéresse particulièrement les chercheurs, la profession comptable et le public en général.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://hal.archives-ouvertes.fr/docs/00/69/09/43/PDF/431_Demaria_Dufour_Louisy-Louis_Luu.pdf
    Download Restriction: no

    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00690943.

    as in new window
    Length:
    Date of creation: 2012
    Date of revision:
    Publication status: Published - Presented, AFC 2012 - 33ème Congrès de l'Association Française de Comptabilité : Comptabilités et innovation, 2012, Grenoble, France
    Handle: RePEc:hal:journl:hal-00690943

    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00690943
    Contact details of provider:
    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: IAS 19; due process; rendement net;

    This paper has been announced in the following NEP Reports:

    References

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
    as in new window
    1. Alan Richardson & Burkard Eberlein, 2011. "Legitimating Transnational Standard-Setting: The Case of the International Accounting Standards Board," Journal of Business Ethics, Springer, vol. 98(2), pages 217-245, January.
    2. Matthias Amen, 2007. "Simulation-Based Comparison of Existent IAS 19 Accounting Options," European Accounting Review, Taylor & Francis Journals, vol. 16(2), pages 243-276.
    3. Aerts, Walter, 2005. "Picking up the pieces: impression management in the retrospective attributional framing of accounting outcomes," Accounting, Organizations and Society, Elsevier, vol. 30(6), pages 493-517, August.
    Full references (including those not matched with items on IDEAS)

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-00690943. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.