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Politique comptable des entreprises

Author

Listed:
  • Jean-François Casta

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

  • Olivier J. Ramond

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

Abstract

Les principes et les règles comptables qui régissent l'élaboration et la présentation des états financiers d'une entreprise (ou d'un groupe) ont pour objet de réduire l'incertitude et l'imprécision qui affectent la mesure du résultat et de la situation financière. Les managers disposent cependant d'une certaine latitude dans le choix des méthodes de comptabilisation des transactions. Cette latitude est plus importante dans les référentiels comptables dits principles-based -- comme les normes IAS/IFRS, dans lesquelles l'expression du permissible repose sur des principes fondamentaux -- que dans les référentiels dits rules-based, comme les normes françaises. Les dirigeants utilisent cet espace de liberté pour façonner, dans un cadre licite, la présentation et le contenu des états financiers. De tels choix, représentatifs de leurs préférences en matière de reporting financier, ont des effets sur la structure du compte de résultat, du bilan ou sur celle du hors bilan. Ces choix, qui caractérisent la politique comptable de l'entreprise (ou du groupe), sont, dans une large mesure, subordonnés aux objectifs de communication financière et au comportement des dirigeants.

Suggested Citation

  • Jean-François Casta & Olivier J. Ramond, 2009. "Politique comptable des entreprises," Post-Print halshs-00679562, HAL.
    • Handle: RePEc:hal:journl:halshs-00679562
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00679562
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    Citations

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    Cited by:

    1. Louis Ndjetcheu, 2012. "An African critical interpretation of the positive theory of accounting of Watts and Zimmerman (1978, 1980, 1986)," African Journal of Accounting, Auditing and Finance, Inderscience Enterprises Ltd, vol. 1(1), pages 25-39.
    2. repec:dau:papers:123456789/1166 is not listed on IDEAS
    3. Françoise Quairel, 2004. "Responsable mais pas comptable," Post-Print halshs-00145129, HAL.
    4. Michel Capron & Françoise Quairel, 2003. "Reporting Societal : Limites Et Enjeux De La Proposition De Normalisation Internationale " Global Reporting Initiative "," Post-Print halshs-00582742, HAL.
    5. Bogdan Victoria & Mester Ioana Teodora & Belenesi Marioara, 2010. "Accountants About Accounting Policies. An Emiprical Investigation Of Smes From Bihor County," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 464-468, July.
    6. Mihaela Popa, 2012. "Accounting Policies And Options Regarding Tangible Assets' Evaluations," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 191-196.
    7. Hanen Ben Ayed-Koubaa, 2011. "Qualité de la communication financière au sujet des pratiques de gouvernance d'entreprise : cas du SBF 120," Post-Print hal-00646509, HAL.
    8. Rihab Guidara & Younes Boujelbene, 2014. "R&D-Based Earnings Management and Accounting Performance Motivation," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(2), pages 81-93, April.

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