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La Traduction Comptable Des Risques Extrêmes

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Author Info

  • Emmanuelle Plot

    (ENS - Ecole Normale Supérieure de Paris - Ecole Normale Supérieure de Paris - ENS Paris)

  • Olivier Vidal

    (ENS - Ecole Normale Supérieure de Paris - Ecole Normale Supérieure de Paris - ENS Paris)

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    Abstract

    Cet article traite de l'information relative au risque fournie dans les états financiers. Le risque peut varier selon la probabilité d'occurrence et l'estimation des dommages ; or, il semble que la comptabilité n'intègre pas toutes les dimensions du risque malgré l'existence de trois modes de traitement (provision pour risques et charges, passif éventuel et assurance). L'information relative au risque nucléaire dans la comptabilité permet d'illustrer le fait que le traitement comptable du risque a des failles ; tout risque dont la probabilité de survenance est trop incertaine n'apparaît pas dans les traitements comptables. Une réflexion sur d'autres possibilités de prise en compte de ce risque est engagée.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/45/89/87/PDF/p53.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00458987.

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    Date of creation: 2009
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    Publication status: Published - Presented, La place de la dimension européenne dans la Comptabilité Contrôle Audit, 2009, Strasbourg, France
    Handle: RePEc:hal:journl:halshs-00458987

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00458987/en/
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    Web page: http://hal.archives-ouvertes.fr/

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    Keywords: Provision pour risques et charges; passif éventuel; risque nucléaire; probabilité;

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    1. Colasse, Bernard, 1999. "Vingt ans de recherche comptable française: continuité et renouveau," Economics Papers from University Paris Dauphine 123456789/9167, Paris Dauphine University.
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