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Les normes comptables internationales Et le reporting de la performance

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  • Françoise Pierrot

    (Centre de recherche ERFI-ISEM - Université Montpellier I)

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    Abstract

    L'adoption des normes IAS/IFRS en Europe répond au besoin d'intelligibilité et de comparabilité de la performance des firmes émis par les investisseurs. L'absence de définition du concept de performance et l'ambiguïté du cadre conceptuel conduisent à s'interroger sur la réalisation des ces objectifs en l'état actuel de la normalisation. La dualité des concepts de capital et la variété des conventions d'évaluation proposées dans le cadre conceptuel, posent la question de la nécessité d'un état de résultat global qui répondrait aux critères qualitatifs du reporting de la performance. L'objet de cet article est la présentation du contexte duquel émerge une problématique de recherche.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/55/82/42/PDF/78-PIERROT.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00558242.

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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-00558242

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00558242/en/
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    Web page: http://hal.archives-ouvertes.fr/

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    Keywords: Intelligibilité ; Comparabilité ; Reporting - Performance ; Capital ; Juste Valeur ; Cadre conceptuel.;

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