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Les normes comptables et le monde post-Enron

  • Mistral, Jacques
  • de Boissieu, Christian
  • Lorenzi, Jean-Hervé
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    Que révèlent les scandales financiers récents (Enron, Worldcom...) ? Les failles des normes comptables, l'imbrication trop forte de certains métiers (par exemple l'audit et le conseil), l'insuffisance de la "corporate governance" et plus généralement des modes de régulation ? Comment retrouver la confiance dans un mode post-Enron ? Telles sont les questions que les deux rapports, celui de Jacques Mistral et celui de Christian de Boissieu et de Jean-Hervé Lorenzi, abordent. Après avoir mis en lumière les principales lacunes des normes comptables (évaluation des revenus et des charges, réévaluation du bilan...), le rapport de Jacques Mistral présente les deux approches de réformes des normes comptables en cours (IAS/IFRS et US GAAP) et s'interroge notamment sur leurs possibilités de convergence. Il explore également les nouveaux horizons de la communication financière, l'information extra-comptable et l'utilisation d'Internet. Le rapport de Christian de Boissieu et de Jean-Hervé Lorenzi fait une description de la filière du chiffre (métiers, structures de marché...) et constate qu'un certain nombre de sujets post-Enron sont intimement liés (normes comptables, transparence de l'information...). Le rapport s'interroge ensuite sur les équilibres essentiels à trouver ou à respecter entre la réglementation, les codes de bonne conduite, l'autorégulation ou encore le renforcement de l'éthique des affaires. Les deux rapports sont commentés par Elie Cohen et Dominique Plihon.

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    File URL: http://basepub.dauphine.fr/xmlui/bitstream/123456789/130/1/Lorenzi_24.pdf
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    Paper provided by Paris Dauphine University in its series Economics Papers from University Paris Dauphine with number 123456789/130.

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    Date of creation: Jul 2003
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    Publication status: Published in Rapports du Conseil d'Analyse Economique, 2003
    Handle: RePEc:dau:papers:123456789/130
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