Lacking political legitimacy, international accounting standardisation is founded on procedural and substantial …, these limits and weaknesses raise the question of a re-politization of international accounting standardisation. …

La multiplication des opérations de regroupements d’entreprises, associée à l’entrée en vigueur des normes IFRS pour …The wave of mergers and acquisitions witnessed since the late 1990’s combined with the coming into force of IFRS for …

'information édictés par l'IASB. À partir d'un échantillon d'entreprises françaises et britanniques cotées, observées sur la période pré-IFRS … (1992-2004) et post-IFRS (2005), nous examinons la value-relevance et l'utilité informationnelle de trois mesures de … accounting income usefulness. In this article, we investigate whether the focus on a CI item is legitimate regarding the IASB …

accounting model, or the financial conventions which determine how a company’s wealth and income is measured, have been … increasingly called into question. This wide-reaching movement, initiated in the United States by the Financial Accounting … Standards Board (FASB), and internationally by the International Accounting Standards Committee (IASC), aims to replace …

structure of the accounting research. …

This research is concerned with the diffusion of management accounting innovations viewed as a process of actor …-network building and translation. The aim is to better understand the nature of accounting change. Using Actor-Network Theory (ANT), we …

an example of the first one: it is about the use of past in the accounting handbooks of the 18th century at nowadays. It …

deux institutions dont l'architecture a pu inspirer ses concepteurs, le Financial Accounting Standards Board (FASB) et l …This article proposes an interpretation of the reform of the French accounting standards setter initiated by the … Accounting Standards Board (FASB) and the French Autorité des Marchés Financiers (AMF). It appears that the new CNC clearly steps …