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La contingence de la politique comptable des sociétés cotées : le cas de la transition aux normes IFRS

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  • Éric Tort

Abstract

The implementation of International Financial Reporting Standards (IFRS) in the European Union since 2005 has confronted listed companies with substantial accounting choices regarding the practical application of these new standards in the preparation of consolidated financial statements. On the basis of a qualitative survey of six companies listed on a regional Euronext exchange, this paper studies contingency factors in the accounting policy of listed companies applying IFRS for the first time. In light of the firms? contractual theories, it analyzes the motivations in accounting choices from a contingency and sociological perspective, distinguishing different accounting policies according to the level of normalization achieved in accounting practices.

Suggested Citation

  • Éric Tort, 2007. "La contingence de la politique comptable des sociétés cotées : le cas de la transition aux normes IFRS," ACCRA, Association francophone de comptabilité, vol. 13(3), pages 171-194.
    • Handle: RePEc:cai:accafc:cca_133_0171
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    Cited by:

    1. Isabelle Miroir Lair & Caroline André, 2014. "La Liberte D'Appreciation De L'Information Financiere Introduit Du Jeu Dans Les Comptes," Post-Print hal-01899785, HAL.
    2. Zine-Eddine, Yasmine, 2017. "Les normes IAS/IFRS et le défi du traitement comptable du Goodwill [IAS/ IFRS standards and the challenges in the Goodwill accounting treatment]," MPRA Paper 76403, University Library of Munich, Germany.

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