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Pourquoi l'IASB souhaite-t-il imposer le comprehensive income ? Une analyse du processus de normalisation du résultat comptable

Author

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  • Anne Le Manh-Béna

    (ESCP Europe - Ecole Supérieure de Commerce de Paris)

Abstract

Since the adoption of the IFRS by the European Union, many criticisms have emerged in Europe about how the IASB integrates the opinions expressed during the due process by its constituents. These critics intensified since the beginning of the current financial crisis. The international accounting standard-setting process has been however little investigated by researchers to date. This paper aims to contribute to the understanding of the IASB's standard-setting process. The research is led from an analysis of a specific project of the IASB, the revision of IAS 1 which has introduced comprehensive income disclosure.

Suggested Citation

  • Anne Le Manh-Béna, 2010. "Pourquoi l'IASB souhaite-t-il imposer le comprehensive income ? Une analyse du processus de normalisation du résultat comptable," Post-Print hal-00479530, HAL.
    • Handle: RePEc:hal:journl:hal-00479530
    Note: View the original document on HAL open archive server: https://hal.science/hal-00479530
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    Citations

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    Cited by:

    1. Rémi Janin & Charles Piot & Pascal Dumontier, 2012. "Les IFRS et l'utilité informationnelle du résultat global en Europe : le rôle des cabinets d'audit," Post-Print hal-00691014, HAL.
    2. Pascale Bueno Merino & Samuel Grandval & Marc Feuilloley, 2014. "L’analyse du business model par les normes IAS-IFRS : le rôle de la ligne spécifique du compte de résultat," Post-Print hal-01899386, HAL.

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