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Comptabilisation des écarts actuariels. Mise en perspective des pratiques françaises

Author

Listed:
  • Samira Demaria

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

Abstract

Cet article poursuit deux objectifs : d'une part, identifier, sur une période de cinq exercices, les pratiques des groupes français cotés en matière de comptabilisation des écarts actuariels et d'autre part, mettre en perspective l'évolution des pratiques observées grâce aux apports de la théorie néo-institutionnelle sociologique

Suggested Citation

  • Samira Demaria, 2010. "Comptabilisation des écarts actuariels. Mise en perspective des pratiques françaises," Post-Print halshs-00585681, HAL.
    • Handle: RePEc:hal:journl:halshs-00585681
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00585681
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    File URL: https://shs.hal.science/halshs-00585681/document
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    References listed on IDEAS

    as
    1. Samira Demaria & Dominique Dufour, 2007. "Les choix d'options comptables lors de la transition aux normes IAS/IFRS : quel rôle pour la prudence ?," Post-Print halshs-00266104, HAL.
    2. Samira Demaria & Dominique Dufour, 2007. "Les choix d'options comptables lors de la transition aux normes IAS/IFRS : quel rôle pour la prudence ?," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 13(3), pages 195-218.
    3. Samira Demaria & Dominique Dufour, 2007. "Les choix d'options comptables lors de la transition aux normes IAS/IFRS : quel rôle pour la prudence ?," ACCRA, Association francophone de comptabilité, vol. 13(3), pages 195-218.
    4. David Alexander & Brigitte Eierle & Christoph Hütten, 2008. "The Auditor as Standard-setter – some US evidence and its implications," Post-Print halshs-00522084, HAL.
    5. Rick Cuijpers & Willem Buijink, 2005. "Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences," European Accounting Review, Taylor & Francis Journals, vol. 14(3), pages 487-524.
    6. Samira Demaria, 2008. "Changement de normes : la stabilité des choix comptables," Post-Print halshs-00360983, HAL.
    7. Franck Missonier-Piera, 2004. "Economic Determinants of Multiple Accounting Method Choices in a Swiss Context," Post-Print hal-02311733, HAL.
    8. Samira Demaria, 2008. "Changement de normes : la stabilité des choix comptables," Post-Print halshs-00522507, HAL.
    9. Martin Hoogendoorn, 2006. "International Accounting Regulation and IFRS Implementation in Europe and Beyond -- Experiences with First-time Adoption in Europe," Accounting in Europe, Taylor & Francis Journals, vol. 3(1), pages 23-26, October.
    10. Samira Demaria & Dominique Dufour, 2007. "Choix D'Options Comptables Lors De La Transition Aux Normes Ias/Ifrs," Post-Print halshs-00543071, HAL.
    11. Ana Isabel Morais, 2008. "Actuarial Gains and Losses: the Choice of the Accounting Method," Accounting in Europe, Taylor & Francis Journals, vol. 5(2), pages 127-139, December.
    Full references (including those not matched with items on IDEAS)

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