, both unknown and undefined, into the traditional notions of regularity and sincerity, the French accounting community … fidèle would lead the French accounting community to bring into question certain traditional concepts and rules. …

comparée à deux institutions dont l’architecture a pu inspirer ses concepteurs, le Financial Accounting Standards Board (FASB …

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 …

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. …