IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-05417998.html
   My bibliography  Save this paper

La « dénormalisation » comptable

Author

Listed:
  • Didier Bensadon

    (MAGELLAN - Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon)

Abstract

L'expression « dénormalisation comptable » a été utilisée pour la première fois, à notre connaissance, par Max Gérard dans les colonnes de la Revue de droit comptable. Vice-président du Conseil national de la comptabilité et directeur financier du groupe CFP (TOTAL) pendant près de trente ans, Max Gérard a étroitement participé à l'édifice de la normalisation comptable française pendant plusieurs décennies. L'expression qu'il utilise ici traduit bien l'état d'esprit dans lequel se trouve une partie de la profession du chiffre a une période charnière de l'histoire comptable en France ; celle où l'on observe l'introduction progressive des standards internationaux. Si cette introduction ne concerne que les comptes consolidés au milieu des années 1980, les débats actuels autour des IFRS PME illustrent combien cette question reste d'actualité.

Suggested Citation

  • Didier Bensadon, 2014. "La « dénormalisation » comptable," Post-Print halshs-05417998, HAL.
    • Handle: RePEc:hal:journl:halshs-05417998
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a
    for a similarly titled item that would be available.

    More about this item

    Statistics

    Access and download statistics

    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-05417998. 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.