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

Author

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  • Samira Demaria

    (GREDEG - Groupe de Recherche en Droit, Economie et Gestion - UNS - Université Nice Sophia Antipolis (1965 - 2019) - CNRS - Centre National de la Recherche Scientifique)

Abstract

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.

Suggested Citation

  • Samira Demaria, 2006. "Vers une dynamique de la convention « coût historique » sous l'effet de l'application des normes comptables IAS/IFRS ?," Post-Print halshs-00548086, HAL.
    • Handle: RePEc:hal:journl:halshs-00548086
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00548086
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    References listed on IDEAS

    as
    1. Camille Chaserant & Olivier Thevenon, 2001. "Aux origines de la théorie économique des conventions : prix, règles et représentations," Post-Print halshs-01297146, HAL.
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    3. Jean-François Casta, 2003. "La comptabilité en « juste valeur » permet-elle une meilleure représentation de l’entreprise ?," Revue d'Économie Financière, Programme National Persée, vol. 71(2), pages 17-31.
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    7. Marc Amblard, 2004. "Conventions et comptabilité : vers une approche sociologique du modèle," Post-Print halshs-00266967, HAL.
    8. Jean-François Casta & Bernard Colasse, 2001. "Juste valeur," Post-Print halshs-00669417, HAL.
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    10. André Orléan, 1989. "Pour une approche cognitive des conventions économiques," Revue Économique, Programme National Persée, vol. 40(2), pages 241-272.
    Full references (including those not matched with items on IDEAS)

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