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La Comptabilite Du Xxié Siecle Se Prepare..

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  • Eric Delesalle

    (CNAM Paris - Conservatoire National des Arts et Métiers - Paris - Conservatoire National des Arts et Métiers [CNAM])

Abstract

La comptabilité " à la française " est en pleine mutation ; en effet, avec la mise en oeuvre effective de la " stratégie européenne " visant à rendre obligatoires les normes IAS/IFRS pour l'établissement des comptes consolidés des sociétés faisant appel public à l'épargne, c'est tout le champ des systèmes comptables qui est, en réalité, concerné. La présente étude replace les nouvelles structures de la normalisation comptable et présente quelques thèmes d'évolution des règles comptables.

Suggested Citation

  • Eric Delesalle, 2002. "La Comptabilite Du Xxié Siecle Se Prepare..," Post-Print halshs-00584462, HAL.
  • Handle: RePEc:hal:journl:halshs-00584462 Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00584462
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    References listed on IDEAS

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    3. Teoh, Siew Hong & Welch, Ivo & Wazzan, C Paul, 1999. "The Effect of Socially Activist Investment Policies on the Financial Markets: Evidence from the South African Boycott," The Journal of Business, University of Chicago Press, vol. 72(1), pages 35-89, January.
    4. Patten, Dennis M., 1990. "The market reaction to social responsibility disclosures: The case of the Sullivan principles signings," Accounting, Organizations and Society, Elsevier, vol. 15(6), pages 575-587.
    5. Rockness, Joanne & Williams, Paul F., 1988. "A descriptive study of social responsibility mutual funds," Accounting, Organizations and Society, Elsevier, vol. 13(4), pages 397-411, June.
    6. Gérard Charreaux, 1999. "Gouvernement d'entreprise et comptabilité," Working Papers CREGO 0990601, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    7. Bricker, Robert & Chandar, Nandini, 2000. "Where Berle and Means went wrong: a reassessment of capital market agency and financial reporting," Accounting, Organizations and Society, Elsevier, vol. 25(6), pages 529-554, August.
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    Keywords

    IASB; IAS; EFRAG; IFRS; normes comptables;

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