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L'évolution récente du droit comptable

Author

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  • Bernard Colasse

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

L'auteur distingue trois périodes dans l'évolution récente du droit comptable. Avant la publication en 1983 de la première loi française purement comptable, le droit comptable est très embryonnaire et fortement dépendant du droit civil et du droit fiscal. De 1983 à 1998, il va se renforcer et prendre la forme pyramidale d'un droit étatique(lois, décrets, arrêtés). A partir de 1998, ce droit comptable pyramidal va se désétatiser, s'autonomiser par rapport au droit national et s'hybrider au contact de normes comptables internationales d'essence anglo-saxonne.

Suggested Citation

  • Bernard Colasse, 2004. "L'évolution récente du droit comptable," Post-Print halshs-00665150, HAL.
    • Handle: RePEc:hal:journl:halshs-00665150
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00665150
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    References listed on IDEAS

    as
    1. Marc Amblard, 2004. "Conventions et comptabilité : vers une approche sociologique du modèle," Post-Print halshs-00266967, HAL.
    2. Jean-François Casta & Bernard Colasse, 2001. "Juste valeur," Post-Print halshs-00669417, HAL.
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