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La comptabilité, la communication financière et la fraude : Quelques éléments d'analyse du cas de la Société Générale

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  • Stéphane Lefrancq

Abstract

On January the 24 th, 2008, Société Générale published a loss of close to 5 billions Euros, said to stem from the misconduct of a trader, who had entered into unauthorized transactions. Since then, the company has published its financial reporting for the period, and also for the first quarter of 2008. It is a unique opportunity to analyze how accounting standards are put into practice for such an uncommon event. But far from being only a description of accounting for errors into practice, it also shows how accounting concealed some aspects, even when trying to display a true and fair view of the event. Those limits stemming from the implementation of standards in such an environment raise the question of the sheer possibility and even the opportunity of transparency in financial reporting.

Suggested Citation

  • Stéphane Lefrancq, 2009. "La comptabilité, la communication financière et la fraude : Quelques éléments d'analyse du cas de la Société Générale," ACCRA, Association francophone de comptabilité, vol. 15(2), pages 37-59.
    • Handle: RePEc:cai:accafc:cca_152_0037
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