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La Traduction Comptable Des Risques Extrêmes

Author

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  • Emmanuelle Plot

    (ENS Paris - École normale supérieure - Paris)

  • Olivier Vidal

    (ENS Paris - École normale supérieure - Paris)

Abstract

This article deals with the information provided in the financial statements relative to the risk. The risk can vary according to the probability of occurrence and the estimation of damage. Accounting does not integrate all the dimensions of the risk despite the existence of three methods (provisions, contingent liabilities and insurance). The information relative to the nuclear risk in the accounting illustrates the fact that the risk accounting process has faults. A risk of which its probability of occurrence is too uncertain does not appear in accounting processes. A reflection on the other possibilities of consideration of this risk is brought up.

Suggested Citation

  • Emmanuelle Plot & Olivier Vidal, 2009. "La Traduction Comptable Des Risques Extrêmes," Post-Print halshs-00458987, HAL.
  • Handle: RePEc:hal:journl:halshs-00458987
    Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00458987
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    File URL: https://halshs.archives-ouvertes.fr/halshs-00458987/document
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    Keywords

    Provision; contingent liability; nuclear risk; probability; Provision pour risques et charges; passif éventuel; risque nucléaire; probabilité;

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