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Les entreprises françaises et roumaines face à l'application des normes comptables internationales au début du III ème millénaire

Author

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  • Eléna Barbu

    (Laboratoire Orléanais de Gestion)

Abstract

Au début du IIIème millénaire, confrontée à la mondialisation croissante de l’économie, à l’élargissement de l’Union européenne, à la globalisation accrue des marchés de capitaux, au mouvement de la privatisation, etc., la nécessité d’une normalisation comptable internationale s’accroît. L’étude vise à présenter le passé, le présent et le futur de l’application des normes comptables élaborées par l’International Accounting Standards Board dans deux pays – un qui appartient à l’Union Européenne (la France) et l’autre qui est en dehors de celle-ci (la Roumanie). Par conséquent, nous étudions l’état actuel législatif de la normalisation comptable dans les deux pays et à partir de celui-ci nous réalisons une étude empirique qui aide à répondre à plusieurs questions : quand les entreprises ont-elles commencé (vont commencer) à appliquer les normes comptables internationales, pourquoi, comment, quels sont les problèmes observés lors du passage à ces normes, etc.

Suggested Citation

  • Eléna Barbu, 2002. "Les entreprises françaises et roumaines face à l'application des normes comptables internationales au début du III ème millénaire," Working Papers 2002-2, Laboratoire Orléanais de Gestion - université d'Orléans.
    • Handle: RePEc:log:wpaper:2002-2
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    References listed on IDEAS

    as
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