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...

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...

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...

In October 2008, the International Accounting Standards Board (IASB) has modified in urgency its IAS 39 and IFRS 7 in response to an injunction of the European Union who feared that these standards caused the collapse of investment banks. This article studies the various and linked problems...

Cet article est une réponse des auteurs aux commentaires de Danjou & Walton et Gélard & Pigé de leur article publié en décembre 2010 (Comptabilité-Contrôle-Audit 16(3) : 153-176). Au plan méthodologique, les auteurs contestent les positions positivistes de leurs contradicteurs et...