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Les normes comptables IAS/IFRS : quel modèle comptable ?, quels utilisateurs privilégiés ?

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  • Gregory Heem

    (GREDEG - Groupe de Recherche en Droit, Economie et Gestion - UNS - Université Nice Sophia Antipolis (1965 - 2019) - CNRS - Centre National de la Recherche Scientifique)

Abstract

Au moment où les sociétés européennes s'apprêtent à communiquer leurs comptes consolidés en normes IAS (dès 2005), une réflexion sur la philosophie même de ces normes est plus que jamais d'actualité

Suggested Citation

  • Gregory Heem, 2003. "Les normes comptables IAS/IFRS : quel modèle comptable ?, quels utilisateurs privilégiés ?," Post-Print hal-00423752, HAL.
    • Handle: RePEc:hal:journl:hal-00423752
    Note: View the original document on HAL open archive server: https://hal.science/hal-00423752
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    Cited by:

    1. Dominique Bessire, 2005. "Responsabilite Sociale De L'Entreprise Et Parties Prenantes : Compter Ou Discuter ?," Post-Print halshs-00581129, HAL.

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