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Les normes comptables internationales, instruments du capitalisme financier

Author

Listed:
  • Michel Capron

    (IRG - Institut de Recherche en Gestion - UPEM - Université Paris-Est Marne-la-Vallée - UPEC UP12 - Université Paris-Est Créteil Val-de-Marne - Paris 12)

Abstract

Depuis le 1er janvier 2005, de nouvelles normes comptables internationales, le normes IFRS, sont imposées à toutes les sociétés européennes cotées ou faisant appel public à l'épargne. Au-delà des aspects purement techniques de cette réforme et de ses difficultés de mise en oeuvre, cet ouvrage s'interroge sur sa signification et la resitue dans l'évolution contemporaine de la comptabilité, l'importance prise par le domaine financier, la régulation économique et le contexte socio-économique de la mondialisation.

Suggested Citation

  • Michel Capron, 2005. "Les normes comptables internationales, instruments du capitalisme financier," Post-Print hal-01278392, HAL.
    • Handle: RePEc:hal:journl:hal-01278392
    as

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