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La normalisation comptable internationale face à la crise

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  • Bernard Colasse

Abstract

[eng] About the crisis of the international accounting standardization . In October 2008, the International Accounting Standards Board (IASB) has modified in urgency its IAS 39 and IFRS 7 in response to an injunction of the European Union who feared that these standards caused the collapse of investment banks. This article studies the various and linked problems raised by this critical event : the problem of accounting evaluation in fair value, the problem of the orientation given to its standards by IASB via its conceptual framework and, in fine, the political problem of the independence and governance of IASB. The examination of these problems opens on a road map aiming to solve the present crisis of the international accounting standardization. . Classification JEL : K2, M4. [fre] En octobre 2008, l’International Accounting Standards Board (IASB) amendait dans l’urgence deux de ses normes à la demande expresse de l’Union européenne. Il s’agissait d’éviter que l’application de ces normes, en raison de leur caractère procyclique, n’accentue les difficultés de banques fortement secouées par la crise. Cet article étudie les divers problèmes posés par cet événement : l’évaluation des actifs et des passifs financiers en « juste valeur », l’orientation donnée à ces travaux par l’IASB via son cadre conceptuel, l’indépendance et la gouvernance de l’IASB. L’examen de ces problèmes débouche sur une proposition visant à faire sortir la normalisation comptable internationale de la crise qu’elle traverse. . Classification JEL : K2, M4.

Suggested Citation

  • Bernard Colasse, 2009. "La normalisation comptable internationale face à la crise," Revue d'Économie Financière, Programme National Persée, vol. 95(2), pages 387-399.
  • Handle: RePEc:prs:recofi:ecofi_0987-3368_2009_num_95_2_5364
    DOI: 10.3406/ecofi.2009.5364
    Note: DOI:10.3406/ecofi.2009.5364
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    File URL: https://doi.org/10.3406/ecofi.2009.5364
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    File URL: https://www.persee.fr/doc/ecofi_0987-3368_2009_num_95_2_5364
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    References listed on IDEAS

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    1. repec:dau:papers:123456789/1858 is not listed on IDEAS
    2. Jean-François Casta, 2003. "La comptabilité en « juste valeur » permet-elle une meilleure représentation de l’entreprise ?," Revue d'Économie Financière, Programme National Persée, vol. 71(2), pages 17-31.
    3. repec:dau:papers:123456789/1860 is not listed on IDEAS
    4. Jean-François Casta & Bernard Colasse, 2001. "Juste valeur," Post-Print halshs-00669417, HAL.
    5. Christian Aubin & Gérard Gil, 2003. "Impact des nouvelles normes internationales sur les états financiers des banques," Revue d'Économie Financière, Programme National Persée, vol. 71(2), pages 99-108.
    6. Gérard de La Martinière & Philippe Trainar, 2003. "La comptabilisation en « juste valeur » et les métiers de l’assurance," Revue d'Économie Financière, Programme National Persée, vol. 71(2), pages 109-122.
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    Citations

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    Cited by:

    1. Gaëlle Lenormand & Benjamin Poulard & Lionel Touchais, 2012. "IAS/IFRS: Assessment and prospect
      [Les IAS/IFRS : bilan et perspective]
      ," Post-Print hal-01737414, HAL.
    2. Gregory Heem & Dominique Dufour, 2012. "Crise financière et comptabilité : le cas du reclassement des instruments financiers dans les banques européennes," Post-Print halshs-00721108, HAL.
    3. Victor Munteanu & Lavinia Copcinschi & Anda Laceanu & Carmen Luschi, 2014. "Financial Reporting from the Reference Theories’ Perspective," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(1), pages 9-13, March.
    4. Rouba Chantiri-Chaudemanche & Anouar Kahloul, 2011. "Les acteurs de la normalisation comptable internationale : une communauté épistémique ?," Working Papers halshs-00678806, HAL.
    5. Benjamin Poulard & Lionel Touchais, 2013. "Bilan de l'application des IAS/IFRS : Vers une amélioration de la qualité de l'information financière ?," Post-Print hal-01737399, HAL.
    6. Boniface Bampoky, 2017. "Accounting normalization difficulties in the OHADA zone
      [Les difficultés de normalisation comptable dans l’espace OHADA]
      ," Post-Print hal-01902203, HAL.

    More about this item

    JEL classification:

    • K2 - Law and Economics - - Regulation and Business Law
    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • K2 - Law and Economics - - Regulation and Business Law
    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

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