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Les normes comptables internationales: un garde fou contre les dérives possibles de l'activité bancaire ?

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  • Samia Belaounia

    (Pôle Finance Responsable - Rouen Business School - Rouen Business School)

Abstract

Les normes IFRS, bien que contestées, doivent apporter une transparence accrue à l'information financière fournie par les entreprises, si la comptabilité créative mise en oeuvre par certains ne vient pas brouiller la communication.

Suggested Citation

  • Samia Belaounia, 2008. "Les normes comptables internationales: un garde fou contre les dérives possibles de l'activité bancaire ?," Post-Print hal-00837742, HAL.
    • Handle: RePEc:hal:journl:hal-00837742
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