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Les normes comptables internationales Et le reporting de la performance

Author

Listed:
  • Françoise Pierrot

    (ERFI - Equipe de Recherche sur la Firme et l'Industrie - UM - Université de Montpellier)

Abstract

L'adoption des normes IAS/IFRS en Europe répond au besoin d'intelligibilité et de comparabilité de la performance des firmes émis par les investisseurs. L'absence de définition du concept de performance et l'ambiguïté du cadre conceptuel conduisent à s'interroger sur la réalisation des ces objectifs en l'état actuel de la normalisation. La dualité des concepts de capital et la variété des conventions d'évaluation proposées dans le cadre conceptuel, posent la question de la nécessité d'un état de résultat global qui répondrait aux critères qualitatifs du reporting de la performance. L'objet de cet article est la présentation du contexte duquel émerge une problématique de recherche.

Suggested Citation

  • Françoise Pierrot, 2006. "Les normes comptables internationales Et le reporting de la performance," Post-Print halshs-00558242, HAL.
    • Handle: RePEc:hal:journl:halshs-00558242
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00558242
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