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Comment enseigner les IAS / IFRS ?

Author

Listed:
  • Alain Burlaud

    (GREG - CRC - Groupe de recherche en économie et en gestion - Centre de recherche en comptabilité - CNAM - Conservatoire National des Arts et Métiers [CNAM] - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université)

Abstract

Depuis une vingtaine d'années, un enseignement très spécialisé sur les IAS et plus généralement sur la normalisation comptable internationale, proche de la recherche, est assuré dans les anciens DESS et DEA. Les nombreuses communications aux congrès ou journées pédagogiques de l'Association francophone de comptabilité en témoignent. Quelques thèses ont également été soutenues sur ce sujet ainsi que des mémoires d'expertise comptable. En revanche, l'introduction de cette formation dans un enseignement de masse se heurte à d'importantes difficultés.

Suggested Citation

  • Alain Burlaud, 2005. "Comment enseigner les IAS / IFRS ?," Post-Print halshs-00220382, HAL.
    • Handle: RePEc:hal:journl:halshs-00220382
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00220382
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