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Vers une dynamique de la convention « coût historique » sous l'effet de l'application des normes comptables IAS/IFRS ?

  • Samira Benabdellah-Demaria

    (GREDEG - Groupe de Recherche en Droit, Economie et Gestion - CNRS : UMR6227 - Université de Nice Sophia-Antipolis)

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    L'article observe la première application des normes comptables internationales IAS/IFRS et centre son propos sur les options retenues en matière d'évaluation des immobilisations corporelles après comptabilisation initiale. Une analyse documentaire permet de mettre en évidence l'actuelle résistance de la convention coût historique par rapport à l'alternative juste valeur.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/54/80/86/PDF/19-BENABDELLAH_DEMARIA.pdf
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    Paper provided by HAL in its series Post-Print with number halshs-00548086.

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    Date of creation: May 2006
    Date of revision:
    Publication status: Published - Presented, COMPTABILITE, CONTROLE, AUDIT ET INSTITUTION(S), 2006, Tunisia
    Handle: RePEc:hal:journl:halshs-00548086
    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00548086/en/
    Contact details of provider: Web page: https://hal.archives-ouvertes.fr/

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    1. Jean-François Casta, 2003. "La comptabilité en " juste valeur " permet-elle une meilleure représentation de l'entreprise ?," Post-Print halshs-00170460, HAL.
    2. Marc Amblard, 2004. "Conventions et comptabilité : vers une approche sociologique du modèle," Post-Print halshs-00266967, HAL.
    3. Casta, Jean-François, 2003. "La comptabilité en "juste valeur" permet-elle une meilleure représentation de l'entreprise ?," Economics Papers from University Paris Dauphine 123456789/1860, Paris Dauphine University.
    4. André Orléan, 1989. "Pour une approche cognitive des conventions économiques," Revue Économique, Programme National Persée, vol. 40(2), pages 241-272.
    5. Casta, Jean-François & Colasse, Bernard, 2001. "Le débat autour de l'application du principe de la juste valeur en comptabilité : esquisse d'une synthèse," Economics Papers from University Paris Dauphine 123456789/9168, Paris Dauphine University.
    6. Isaac, Henri, 2003. "Paradoxes et conventions," Economics Papers from University Paris Dauphine 123456789/12152, Paris Dauphine University.
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