IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00679551.html
   My bibliography  Save this paper

Incertitude et comptabilité

Author

Listed:
  • Jean-François Casta

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

Abstract

La forte volatilité de l'environnement liée à la mondialisation des marchés, en accroissant les risques qui pèsent sur les entreprises, pose avec acuité le problème de leur traduction dans les états financiers. Les récentes faillites d'institutions financières ont mis en évidence les limites d'un reporting fondé sur l'évaluation en coût historique et surtout son incapacité à révéler la situation financière des entreprises dans un environnement turbulent. Les organismes de normalisation ont été amenés à formuler des propositions visant à élargir le champ du reporting financier en matière d'exposition aux risques, ce qui pose le problème des propriétés structurelles du modèle comptable, c'est-à-dire de sa capacité intrinsèque à traiter les différentes formes d'imperfection de l'information financière.

Suggested Citation

  • Jean-François Casta, 2009. "Incertitude et comptabilité," Post-Print halshs-00679551, HAL.
    • Handle: RePEc:hal:journl:halshs-00679551
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00679551
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00679551/document
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. repec:dau:papers:123456789/2196 is not listed on IDEAS
    2. repec:dau:papers:123456789/1860 is not listed on IDEAS
    3. 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.
    4. repec:dau:papers:123456789/1881 is not listed on IDEAS
    5. 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.
    6. repec:dau:papers:123456789/1857 is not listed on IDEAS

    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-00679551. 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.

    We have no bibliographic references for this item. You can help adding them by using 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.