When did the word comptabilité (accounting) appeared ? Which have been its different meanings? Those are the two questions addressed here. Drawing from accounting text- books and dictionaries, we try to describe and explain the emergence of the word after 1750, the competition with tenue des...

According to IFRS 8, segment reporting has to be based on information prepared for internal management decisions. In this paper, we attempt to explain the gap between the expected impact of this standard and its actual implementation. Indeed, disclosed segment information apparently complies...