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Harmonisation comptable internationale: la résistible ascension de l'IASC-IASB

  • Colasse, Bernard
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    Organisation internationale de droit privé qui tire sa légitimité normative du monde anglo-saxon et produit des informations à destination des investisseurs, l’IASC/IASB ne dispose d’aucun pouvoir coercitif pour faire appliquer les normes comptables qu’il émet. Il lui faut donc constamment prouver sa légitimité et rechercher l’appui d’organisations plus puissantes, telles l’IFAC , l’IOSCO ou encore l’Union Européenne, elle-même divisée entre le modèle actionnarial anglo-saxon et le modèle partenarial continental. Le rejet récent des normes 32 et 39 apparaît alors comme une contestation du référentiel anglo-saxon par les tenants du modèle continental.

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    Paper provided by Paris Dauphine University in its series Economics Papers from University Paris Dauphine with number 123456789/468.

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    Date of creation: Mar 2004
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    Publication status: Published in Gérer et Comprendre, 2004, no. 75. pp. 30-41.Length: 11 pages
    Handle: RePEc:dau:papers:123456789/468
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    1. Colasse, Bernard, 2002. "Le défi de la mondialisation comptable," Economics Papers from University Paris Dauphine 123456789/8367, Paris Dauphine University.
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