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L'intérêt public européen/ European Public Interest

Author

Listed:
  • Christopher Hossfeld

    (ESCP Europe - Ecole Supérieure de Commerce de Paris)

  • Yvonne Muller-Lagarde

    (CDPC - Centre de Droit Pénal et de Criminologie - UPN - Université Paris Nanterre)

  • David Alexander

    (Birmingham Business School - University of Birmingham [Birmingham])

  • Moritz Pöschke
  • Lionel Zevounou

    (IDHES - Institutions et Dynamiques Historiques de l'Économie et de la Société - UP1 - Université Paris 1 Panthéon-Sorbonne - UP8 - Université Paris 8 Vincennes-Saint-Denis - UPN - Université Paris Nanterre - UEVE - Université d'Évry-Val-d'Essonne - CNRS - Centre National de la Recherche Scientifique - ENS Paris Saclay - Ecole Normale Supérieure Paris-Saclay, CRDP - Centre de Recherches sur le Droit Public (UPN) - UPN - Université Paris Nanterre)

Abstract

Ce rapport aborde la question de l'intérêt public européen à partir de la question comptable privé ( dispositif IFRS). Il aboutit à la conclusion suivante: 1) il n'existe pas de définition européenne ou générale (universelle) de l'intérêt public. Tous les membres du groupe de recherche ont conclu, pour leur pays, à l'absence d'une définition (y compris dans le domaine comptable) ; il en est de même dans l'UE ; 2) que la notion renferme des « intérêts » à protéger/défendre 3) que la notion permet de « légitimer » une action et/ou des normes 4) que la notion est (donc) un outil au service d'une politique 5) qu'il n'est pas nécessaire - voire contreproductif au niveau politique - de définir l'intérêt public (précisément) 6) que la question de savoir si un élargissement de la notion d'« intérêt public » avec l'intégration de la stabilité financière et du développement durable est souhaitable appelle une réponse nuancée : si elle se justifie au niveau politique pour pouvoir utiliser les normes comptables comme outil de politique publique, elle n'apparaît pas opportune d'un point de vue économique, et plus précisément au regard de l'objectif principal de l'information financière (image fidèle) et de son efficacité.

Suggested Citation

  • Christopher Hossfeld & Yvonne Muller-Lagarde & David Alexander & Moritz Pöschke & Lionel Zevounou, 2018. "L'intérêt public européen/ European Public Interest," Working Papers hal-01862364, HAL.
    • Handle: RePEc:hal:wpaper:hal-01862364
    Note: View the original document on HAL open archive server: https://hal.science/hal-01862364
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    References listed on IDEAS

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