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De la nouvelle Autorité des normes comptables

  • Colasse, Bernard
  • Pochet, Christine
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    Cet article propose une analyse de la récente réforme du dispositif français de normalisation comptable initiée par le décret n° 2007-629 du 27 avril 2007 relatif au Conseil national de la comptabilité (CNC) et achevée par l’ordonnance n° 2009-79 du 22 janvier 2009 créant une Autorité des normes comptables (ANC). Cette nouvelle institution de normalisation est comparée à deux institutions dont l’architecture a pu inspirer ses concepteurs, le Financial Accounting Standards Board (FASB) américain et l’Autorité des marchés financiers (AMF). Il apparaît que la nouvelle ANC s’écarte fortement du sentier historique de la normalisation française et se rapproche des autorités administratives indépendantes du type AMF. Or ces autorités sont fortement inspirées de la Securities and Exchange Commission (SEC) américaine. Le modèle de la nouvelle ANC serait donc davantage la SEC que le FASB.

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    Paper provided by Paris Dauphine University in its series Economics Papers from University Paris Dauphine with number 123456789/7708.

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    Date of creation: 2010
    Date of revision:
    Publication status: Published in Revue d'économie financière, 2010, no. 97. pp. 233-251.Length: 18 pages
    Handle: RePEc:dau:papers:123456789/7708
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