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Vers une dynamique de la convention « coût historique » sous l'effet de l'application des normes comptables IAS/IFRS ?

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  • Samira Benabdellah-Demaria

    (GREDEG - Groupe de Recherche en Droit, Economie et Gestion - CNRS : UMR6227 - Université de Nice Sophia-Antipolis)

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    Abstract

    L'article observe la première application des normes comptables internationales IAS/IFRS et centre son propos sur les options retenues en matière d'évaluation des immobilisations corporelles après comptabilisation initiale. Une analyse documentaire permet de mettre en évidence l'actuelle résistance de la convention coût historique par rapport à l'alternative juste valeur.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/54/80/86/PDF/19-BENABDELLAH_DEMARIA.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00548086.

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    Date of creation: May 2006
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    Publication status: Published - Presented, COMPTABILITE, CONTROLE, AUDIT ET INSTITUTION(S), 2006, Tunisia
    Handle: RePEc:hal:journl:halshs-00548086

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00548086/en/
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    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: Immobilisations corporelles; réévaluation; coût historique; juste valeur; théorie des conventions; IAS 16; IAS 40;

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    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.:
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    1. Casta, Jean-François, 2003. "La comptabilité en "juste valeur" permet-elle une meilleure représentation de l'entreprise ?," Economics Papers from University Paris Dauphine 123456789/1860, Paris Dauphine University.
    2. Jean-François Casta, 2003. "La comptabilité en " juste valeur " permet-elle une meilleure représentation de l'entreprise ?," Post-Print halshs-00170460, HAL.
    3. André Orléan, 1989. "Pour une approche cognitive des conventions économiques," Revue Économique, Programme National Persée, vol. 40(2), pages 241-272.
    4. Casta, Jean-François & Colasse, Bernard, 2001. "Le débat autour de l'application du principe de la juste valeur en comptabilité : esquisse d'une synthèse," Economics Papers from University Paris Dauphine 123456789/9168, Paris Dauphine University.
    5. Marc Amblard, 2004. "Conventions et comptabilité : vers une approche sociologique du modèle," Post-Print halshs-00266967, HAL.
    6. Isaac, Henri, 2003. "Paradoxes et conventions," Economics Papers from University Paris Dauphine 123456789/12152, Paris Dauphine University.
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