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L'IAS 1 en questions

Author

Listed:
  • Damien Bo

    (CRIFP - Centre de Recherche en Ingénierie Financière et Finances Publiques - UNS - Université Nice Sophia Antipolis (1965 - 2019))

  • Dominique Dufour

    (IAE Nice - Institut d'Administration des Entreprises - Nice - UNS - Université Nice Sophia Antipolis (1965 - 2019) - UniCA - Université Côte d'Azur)

Abstract

La norme IAS 1 : Présentation des états financiers vient de faire l'objet d'une révision dont les résultats ont été rendus publics le 6 septembre 2007 par l'IASB. L'IASB avait communiqué courant 2006 un projet préliminaire de révision et avait encouragé les organismes et personnes intéressés à répondre à une liste de 8 questions incluse dans le projet. Le propos de cette communication est de présenter cette révision à la lumière du document préliminaire, des questions jointes et des réponses apportées à ces questions. Ce travail est d'ordre desciptif.

Suggested Citation

  • Damien Bo & Dominique Dufour, 2008. "L'IAS 1 en questions," Post-Print halshs-00522520, HAL.
    • Handle: RePEc:hal:journl:halshs-00522520
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522520
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