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An exploratory study of the exposure draft of IAS 19 due process

  • Samira Demaria

    ()

    (INRIA Sophia Antipolis / Laboratoire I3S - ARIANA - INRIA - Université de Nice Sophia Antipolis (UNS) - CNRS : UMR7271)

  • Dominique Dufour

    ()

    (INRIA Sophia Antipolis / Laboratoire I3S - ARIANA - INRIA - Université de Nice Sophia Antipolis (UNS) - CNRS : UMR7271)

  • Moïse Louisy-Louis

    ()

    (GRM - International University of Monaco - International University of Monaco)

  • Philippe Luu

    ()

    (INRIA Rocquencourt / INRIA Sophia Antipolis / Laboratoire I3S - AOSTE - INRIA - Université de Nice Sophia Antipolis (UNS) - CNRS : UMR7271)

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    En juillet 2006, l'IASB a lancé une profonde révision de la norme IAS 19 consacrée à la présentation et la comptabilisation des engagements de retraite. Dans le cadre de la consultation par due process, les parties prenantes sont été invitées à exprimer leur avis sur le projet de norme. L'exposé sondage (ED) publié en avril 2010 a généré 227 commentaires. Cet article se concentre sur une analyse de contenu des commentaires répondant à l'ED afin de mettre en évidence les questions qui ont le plus d'intérêt pour les praticiens. L'étude des lettres de commentaires ont permis de : * Identifier les questions les plus controversées * Mettre en lumière des relations entre les commentaires et les caractéristiques des répondants (pays, secteur...) * Approfondir la problématique du choix du taux d'actualisation La comptabilisation des retraites est un thème extrêmement sensible qui intéresse particulièrement les chercheurs, la profession comptable et le public en général.

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    File URL: http://hal.archives-ouvertes.fr/docs/00/69/09/43/PDF/431_Demaria_Dufour_Louisy-Louis_Luu.pdf
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    Paper provided by HAL in its series Post-Print with number hal-00690943.

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    Date of creation: 2012
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    Publication status: Published - Presented, AFC 2012 - 33ème Congrès de l'Association Française de Comptabilité : Comptabilités et innovation, 2012, Grenoble, France
    Handle: RePEc:hal:journl:hal-00690943
    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00690943
    Contact details of provider: Web page: https://hal.archives-ouvertes.fr/

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    1. Aerts, Walter, 2005. "Picking up the pieces: impression management in the retrospective attributional framing of accounting outcomes," Accounting, Organizations and Society, Elsevier, vol. 30(6), pages 493-517, August.
    2. Matthias Amen, 2007. "Simulation-Based Comparison of Existent IAS 19 Accounting Options," European Accounting Review, Taylor & Francis Journals, vol. 16(2), pages 243-276.
    3. Alan Richardson & Burkard Eberlein, 2011. "Legitimating Transnational Standard-Setting: The Case of the International Accounting Standards Board," Journal of Business Ethics, Springer, vol. 98(2), pages 217-245, January.
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