Le référentiel IRS : nous dirigeons-nous vers une comptabilité au-delà du réel ?

Over the last few years, IASB adopted accounting standards that focus on the notion of fair value, with the objective to better reflect a firm?s financial performance. We argue that this changes our traditional view that accountants? role is the application of accounting-based knowledge and experience in the selection of accounting method alternatives. A new standard-setting context that emphasizes economic substance and future costs and benefits as well as new business and financial realities imply that accountants must now rely on knowledge and experience that extend well beyond accounting when selecting between forecast alternatives. This evolution from stewardship to "forecounting" results from the large influence of stock market participants to the standard-setting process. The implications as well as challenges of that evolution are discussed. Finally, we propose that earnings figure should be decomposed between stewarship and prospective numbers.