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Le défi de la mondialisation 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

Deux grands référentiels se partagent la scène comptable mondiale : le référentiel anglo-saxon et le référentiel de l'Europe continentale. Le référentiel dit anglo-saxon est non seulement celui des pays anglo-saxons mais aussi celui de l'organisme international de normalisation, l'IASC devenu IASB. L'adoption en 2002 par l'Union Européenne des normes de l'IASC-IASB constitue donc un véritable défi pour les pays de l'Europe continentale car elle est porteuse d'importantes conséquences économiques, sociales et culturelles.

Suggested Citation

  • Bernard Colasse, 2002. "Le défi de la mondialisation comptable," Post-Print halshs-00666067, HAL.
    • Handle: RePEc:hal:journl:halshs-00666067
    as

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