This article puts forward an interpretation of the reform of the French accounting standard-setter initiated by Decree no. 20076629 of 27 April 2007 relating to the national accounting standards board, the <italic>Conseil National de la Comptabilité</italic> (CNC). This reform, if it goes to term, will give...

[eng] About the crisis of the international accounting standardization . 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...

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...

What is financial accounting used for ? What constitutes its thoretical underpinnings and the logic behind it ? What do the main documents associated with it look like ? What are its limitations and posible future devlopments? These are the main questions which are dealt with in this article