IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00665150.html
   My bibliography  Save this paper

L'évolution récente du droit comptable

Author

Listed:
  • Bernard Colasse

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

L'auteur distingue trois périodes dans l'évolution récente du droit comptable. Avant la publication en 1983 de la première loi française purement comptable, le droit comptable est très embryonnaire et fortement dépendant du droit civil et du droit fiscal. De 1983 à 1998, il va se renforcer et prendre la forme pyramidale d'un droit étatique(lois, décrets, arrêtés). A partir de 1998, ce droit comptable pyramidal va se désétatiser, s'autonomiser par rapport au droit national et s'hybrider au contact de normes comptables internationales d'essence anglo-saxonne.

Suggested Citation

  • Bernard Colasse, 2004. "L'évolution récente du droit comptable," Post-Print halshs-00665150, HAL.
    • Handle: RePEc:hal:journl:halshs-00665150
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00665150v1
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00665150v1/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Marc Amblard, 2004. "Conventions et comptabilité : vers une approche sociologique du modèle," Post-Print halshs-00266967, HAL.
    2. Jean-François Casta & Bernard Colasse, 2001. "Juste valeur," Post-Print halshs-00669417, HAL.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Bernard Colasse, 2004. "L'évolution récente du droit comptable," Post-Print halshs-00666706, HAL.
    2. Carole Botton & Julien Fouquau, 2014. "L'Expertise De L'Evaluation : Une Construction Sociale," Post-Print hal-01899544, HAL.
    3. 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.
    4. Eric Cauvin & Pierre-Laurent Bescos, 2005. "Nature Et Caracteristiques Des Informations Utilisees Par Les Entreprises Françaises Dans Le Cadre De Leur Communication Financiere : Une Etude Empirique," Post-Print halshs-00581142, HAL.
    5. Jean Cartelier, 2006. "Comptabilité et pensée économique. Introduction à une réflexion théorique," Revue économique, Presses de Sciences-Po, vol. 57(5), pages 1009-1032.
    6. Boniface Bampoky, 2016. "Accounting normalization difficulties in the OHADA zone [Les difficultés de normalisation comptable dans l’espace OHADA]," Post-Print hal-01902203, HAL.
    7. Jean-François Casta, 2003. "Does fair value accounting provide a better representation of a company?," Revue d'Économie Financière, Programme National Persée, vol. 71(2), pages 11-24.
    8. Mariana Man & Maria Ciurea, 2016. "Transparency of Accounting Information in Achieving Good Corporate Governance. True View and Fair Value," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, vol. 3(1), pages 41-62, May.
    9. Muriel Perez & Sylvie Chalayer-Rouchon & Christine Teyssier, 2005. "Une Approche Sociopolitique Et Psychocognitive Des Outils De Gestion Comptables Et Financiers," Post-Print halshs-00581260, HAL.
    10. FIRESCU Victoria & BONDOC Maria Daniela, 2016. "The Relevance Of Comprehensive Income Compared To Net Income For The Measurement And Presentation Of Company Performance," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(44), pages 71-82.
    11. Mihaela-Cristina Onica, 2013. "Harmonization and Convergence – Coordinates of Accounting Globalization," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 9(2), pages 52-64, April.
    12. Samira Demaria & Frédéric Marty, 2007. "Financiarisation, Evaluation et Information Comptable : De la création de valeur aux IFRS," Post-Print halshs-00266259, HAL.
    13. Djamel Khouatra, 2016. "L'intégration des normes comptables internationales IAS-IFRS dans les systèmes comptables francophones : cas du Système Comptable Financier algérien," Post-Print hal-01901025, HAL.
    14. Haverals, Jacqueline, 2005. "IAS/IFRS in Belgium: Quantitative Analysis of the Impact on the Tax Burden of Companies," ZEW Discussion Papers 05-38, ZEW - Leibniz Centre for European Economic Research.
    15. Marc Amblard & Corinne Eyraud, 2008. "La réforme des entreprises d'État chinoises, une entrée par la comptabilité : 1993-2001," Post-Print halshs-00377468, HAL.
    16. Victor Munteanu & Marilena Zuca, 2015. "Debate Regarding Measuring Accounting Value: Historical Cost against Fair Value," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 1(4), pages 91-102, December.
    17. 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.
    18. repec:dau:papers:123456789/2091 is not listed on IDEAS
    19. Bernard Colasse, 2009. "La normalisation comptable internationale face à la crise," Revue d'Économie Financière, Programme National Persée, vol. 95(2), pages 387-399.
    20. Clémence Garcia, 2011. "A Brief History of Accounting for Goodwill in Japan and France: War, Tax and Accounting Practice," Gakushuin Economic Papers, Gakushuin University, Faculty of Economics, vol. 48(1), pages 45-64.
    21. repec:dau:papers:123456789/1860 is not listed on IDEAS
    22. Silviu-Virgil Chiriac, 2016. "Challenges Incurred In The Auditing Of Fair Value Measurements," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 812-822, July.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00665150. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.