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Normalisation comptable internationale : le retour du politique ?

Author

Listed:
  • Alain Burlaud

    (CNAM - Conservatoire National des Arts et Métiers [CNAM])

  • Bernard Colasse

    (Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres)

Abstract

No abstract is available for this item.

Suggested Citation

  • Alain Burlaud & Bernard Colasse, 2010. "Normalisation comptable internationale : le retour du politique ?," Post-Print halshs-02145364, HAL.
    • Handle: RePEc:hal:journl:halshs-02145364
    DOI: 10.3917/cca.163.0153
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    Citations

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    Cited by:

    1. Anne Maurand-Valet & Agnès Paradas, 2011. "Norme Iso 14001 Et Gestion Des Ressources Humaines (Grh). Etude Du Cas D’Une Petite Entreprise (Pe) Par Une Methodologie Hybride," Post-Print hal-02539220, HAL.
    2. Sana Saidi & Mohamed Sellami, 2011. "Communications publicitaires des cabinets d'audit et d'expertise comptable en France : Une étude exploratoire," Post-Print hal-00650569, HAL.
    3. Gregory Heem & Dominique Dufour, 2012. "Crise financière et comptabilité : le cas du reclassement des instruments financiers dans les banques européennes," Post-Print halshs-00721108, HAL.
    4. Stéphanie Chatelain-Ponroy & Samuel Sponem, 2011. "Le contrôle de gestion comme savoir légitime. Étude sur la fabrique d'un mythe rationnel," Post-Print halshs-00677927, HAL.
    5. Rouba Chantiri-Chaudemanche & Anouar Kahloul, 2011. "Les acteurs de la normalisation comptable internationale : une communauté épistémique ?," Working Papers halshs-00678806, HAL.
    6. Mohamed Rachid Ouezzani & Youssef Alami, 2014. "The Effects of Various Choices of IFRS Implementation on the Relevance of Accounting Information," Accounting and Finance Research, Sciedu Press, vol. 3(3), pages 1-12, August.
    7. Lambert Jerman, 2013. "La Juste Valeur : Une Comptabilite Actuarielle Pour Les Marches ... Ou Les Comptables ?," Post-Print hal-00991877, HAL.
    8. Anne-Sophie Fernandez & Françoise Pierrot, 2012. "Une Lecture Strategique Du Processus D'Harmonisation Comptable Internationale : Le Cas Des Relations Entre Le Fasb Et L'Iasb," Post-Print hal-00937915, HAL.
    9. Rouba Chantiri-Chaudemanche, 2012. "Quand Normalisation Comptable Et Rhetorique Font Bon Menage ... Un Essai D'Organisation De La Litterature," Post-Print hal-00936631, HAL.
    10. Reviewed by: Abderrazak Belabes, 2019. "Valentino Cattelan (Editor), Islamic Social Finance: Entrepreneurship, Cooperation and the Sharing Economy Routledge, London, Reviewed by: Abderrazak Belabes مراجعة كتاب التمويل الإسلامي الاجتماعي: ري," Book reviews and book reports published in the Journal of King Abdulaziz University: Islamic Economics. 752, King Abdulaziz University, Islamic Economics Institute..
    11. Alain Burlaud & Geneviève Causse, 2018. "Accounting: what balance is there between universality and contingency?," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(149), pages 1-89, February.
    12. Djamel Khouatra, 2014. "Evolution Et Diversite Des Systemes Comptables : Le Cas De Systemes Comptables Francophones," Post-Print hal-01899754, HAL.
    13. Djamel Khouatra, 2016. "L'intégration des normes comptables internationales IAS-IFRS dans les systèmes comptables francophones : cas du Système Comptable Financier algérien," Post-Print hal-01901025, HAL.
    14. Abdelmajid EL WAATMANI, 2016. "Le concept de l’amortissement : histoire et enjeux," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 7(2), pages 33-52, November.
    15. Boniface Bampoky, 2016. "Accounting normalization difficulties in the OHADA zone [Les difficultés de normalisation comptable dans l’espace OHADA]," Post-Print hal-01902203, HAL.
    16. Alain Burlaud, 2013. "Should Financial Statements Represent Fairly or be Relevant?," Working Papers halshs-00873959, HAL.
    17. Haas Jerome, 2013. "Towards a Comprehensive Appraisal of Global Accounting Harmonization: About the “Desirability” of IFRS – A Comment on Ramanna’s “The International Politics of IFRS Harmonization”," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 3(2), pages 53-68, January.
    18. Madina Rival & Olivier Vidal, 2012. "Politique et comptabilité : quels liens pour quels enjeux ?," Post-Print halshs-00709763, HAL.
    19. Abdelmajid EL WAATMANI, 2016. "Le concept de l’amortissement : histoire et enjeux," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 7(2), pages 33-52, November.

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