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De la disparition du Bilan : analyse de la phase B de l'IAS 1

Author

Listed:
  • Damien Bo

    (CRIFP - Centre de Recherche en Ingénierie Financière et Finances Publiques - UNS - Université Nice Sophia Antipolis (1965 - 2019))

  • Dominique Dufour

    (CRIFP - Centre de Recherche en Ingénierie Financière et Finances Publiques - UNS - Université Nice Sophia Antipolis (1965 - 2019))

Abstract

Alors que la crise financière n'en finit plus, et que certains acteurs montrent du doigt le rôle joué par les nouvelles normes comptables internationales dans celle-ci ; le « rouleau compresseur » de l'IASB continue son travail. L'étude s'intéresse à l'IAS 1 « Présentation des Etats financiers » en cours de construction. L'élaboration se décompose en trois phases : (A) Types d'états financiers, traitant des questions de terminologie ; (B) Contenu des états financiers ; et (C) dédiée à la question de la transition des US GAAP aux nouvelles normes. La phase (A) est maintenant achevée (Dufour et Bo, 2008). Ses résultats ont été rendus publics le 6 septembre 2007. Le propos de cette communication est de s'intéresser à la phase B dont le développement se situe aujourd'hui en début de Due Process.

Suggested Citation

  • Damien Bo & Dominique Dufour, 2009. "De la disparition du Bilan : analyse de la phase B de l'IAS 1," Post-Print halshs-00459265, HAL.
    • Handle: RePEc:hal:journl:halshs-00459265
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00459265
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