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Normalisation comptable internationale : le retour du politique ?

Burlaud, Alain; Colasse, Bernard - Université Paris-Dauphine (Paris IX) - 2010

Lacking political legitimacy, international accounting standardisation is founded on procedural and substantial legitimacies challenged by the current financial crisis. This article highlights the limits of the due process, that is, however transparent; this process does not permit an effective...

Persistent link: https://www.econbiz.de/10010861501

Financial Reporting Practices in the European Banking Sector: Financial Instruments and Fair value

Thuelin, Elisabeth; Escaffre, Lionel - Université Paris-Dauphine (Paris IX) - 2004

From January 1, 2005, the accounting standards applicable to publicly traded European banking institutions will be the standards issued by the IASB. The purpose of this paper is twofold. From a sample of nineteen European banking institutions, we first study the characteristics of this fair...

Persistent link: https://www.econbiz.de/10010905039

Analyse de l’impact des normes IFRS sur le traitement comptable des cessions de créances : Une étude de cas auprès d’une société d’affacturage

Ramond, Olivier; Escaffre, Lionel - Université Paris-Dauphine (Paris IX) - 2007

Persistent link: https://www.econbiz.de/10010905075

Etude de la pertinence des normes IFRS au regard de l’analyse crédit bancaire des entreprises

Boukari, Mariam - Université Paris-Dauphine (Paris IX) - 2014

IFRS, by their direct affiliation to the Anglo-Saxon accounting model, raise the question of their relevance to the … French Central Bank credit rating system, the implications of IFRS adoption in France for the methodology of financial … occasioned by the IFRS but also to the selective and conservative approach of the French Central Bank Credit Methodology. …

Persistent link: https://www.econbiz.de/10010941695