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Michaïlesco, Céline - Université Paris-Dauphine (Paris IX) - 2009

Persistent link: https://www.econbiz.de/10011072820

Mesurer la performance financière : quel est l'apport du comprehensive income ?

Casta, Jean-François; Ramond, Olivier - Université Paris-Dauphine (Paris IX) - 2006

— situation jugée préjudiciable au bon fonctionnement des marchés financiers —, l’IASB et le FASB américain ont constitué en 2003 … toutes opérations avec les actionnaires (Concepts Statement N°6 du FASB, 1985). Un tel projet pose avec acuité la question de …

Persistent link: https://www.econbiz.de/10011072950

Normalisation comptable internationale : le retour du politique ?

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

basis (in particular efficient markets theory) that supports the conceptual framework of IASB. In today's crisis context …

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

De l'efficacité des mesures de convergence pour préparer la passage aux IAS/IFRS en France

Damak-Ayadi, Salma - Université Paris-Dauphine (Paris IX) - 2007

. First, this paper exposes different strategies about accounting standardisation in presence of the IASB's standards. Based …

Persistent link: https://www.econbiz.de/10010861570

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

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

standards issued by the IASB. The purpose of this paper is twofold. From a sample of nineteen European banking institutions, we …

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

Can the conceptual framework be all things to all (wo)men?

Alexander, David; Le Manh, Anne; Ramond, Olivier - Université Paris-Dauphine (Paris IX) - 2013

, role and possible rationales for the economics-based CFs of the IASB and other bodies with a strong Anglo-Saxon influence …

Persistent link: https://www.econbiz.de/10010781518

The IASB and the shareholder value priestly cult!

Chabrak, Nihel; Bouden, Inès - Université Paris-Dauphine (Paris IX) - 2010

efficient functioning of financial markets instead of re-establishing accountability as fairness. The IASB project is in line … becomes a priestly cult. As a response to the financial crisis, the IASB published in October 2008 an educational guidance on …

Persistent link: https://www.econbiz.de/10010706817

Harmonisation comptable internationale

Colasse, Bernard - Université Paris-Dauphine (Paris IX) - 2009

Persistent link: https://www.econbiz.de/10010707086

Normalisation comptable internationale : le retour du politique ?

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

basis (in particular efficient markets theory) that supports the conceptual framework of IASB. In today's crisis context …

Persistent link: https://www.econbiz.de/10010707825

Les acteurs de la normalisation comptable internationale : une communauté épistémique ?

Chantiri-Chaudemanche, Rouba; Kahloul, Anouar - Université Paris-Dauphine (Paris IX) - 2012

The purpose of this paper is to characterize the participants involved in the setting of international accounting standards since 2001. The reference to studies on the role of the expert in standard-setting on the one hand, and in the field of transnational governance on the other hand leads to...

Persistent link: https://www.econbiz.de/10010707847