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Une analyse du due process dans le cadre de la normalisation comptable : le cas du projet de comprehensive income par l'IASB

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  • Anne Le Manh

Abstract

In order to gain political legitimacy, the IASB has established a due process, which is supposed to assure the involvement of constituencies in the international accounting standard-setting process. While the due process is crucial in the IASB?s operating, it has been little investigated by researchers to date. This paper aims to understand how the IASB?s due process works. We focus on the involvement of constituencies and their interactions with the IASB. The research is led from an analysis of a specific project, the revision of IAS 1, which has introduced comprehensive income disclosure.

Suggested Citation

  • Anne Le Manh, 2012. "Une analyse du due process dans le cadre de la normalisation comptable : le cas du projet de comprehensive income par l'IASB," ACCRA, Association francophone de comptabilité, vol. 18(1), pages 93-120.
    • Handle: RePEc:cai:accafc:cca_181_0093
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    Citations

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    Cited by:

    1. Durocher, Sylvain & Picard, Claire-France & Dugal, Léa, 2024. "Giving sense to and making sense of OCI: When each component makes sense, but the whole does not," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    2. Lambert Jerman, 2015. "Les Enjeux De L'Application Des Normes Ias-Ifrs : L'Etude Des Preparateurs Des Comptes, Une Perspective De Recherche Encore Inexploree," Post-Print hal-01188736, HAL.
    3. Hervé Kohler & Anne Le Manh, 2014. "Etude Exploratoire De La Participation Au « Due Processus » De L'Iasb De L'Industrie Des Telecommunications, Dans Le Cadre Du Projet « Revenue Recognition »," Post-Print hal-01899618, HAL.

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