From January 1, 2005, the accounting standards applicable to publicly traded European banking institutions will be the standards issued by the IASB. The purpose of this paper is twofold. From a sample of nineteen European banking institutions, we first study the characteristics of this fair...

Dès le 1er janvier 2005, les normes comptables applicables aux établissements de crédit cotés membres de l'Union européenne seront celles produites par l'IASB. Ces normes accordent une part croissante à la juste valeur. L4objectif de ce papier consiste en l'étude des caractéristiques de...

Following the debate on the Conceptual Framework revision undertaken by the IASB and the FASB, this paper discusses three major concerns about the way financial reporting standards should be determined: (1) What is the role a Conceptual Framework?; (2) For whom and for which needs are accounting...

This paper explores the significant changes which have taken place in recent years, and continue to take place, in relation to the role of, and desirable characteristics of, a conceptual framework (CF). More precisely, we address the following three questions. 1) Why were conceptual frameworks...

This paper explores the significant changes which have taken place in recent years, and continue to take place, in relation to the role of, and desirable characteristics of, a conceptual framework (CF). More precisely, we address the following three questions. 1) Why were conceptual frameworks...

Following the debate on the Conceptual Framework revision undertaken by the IASB and the FASB, this paper discusses three major concerns about the way financial reporting standards should be determined: (1) What is the role a Conceptual Framework?; (2) For whom and for which needs are accounting...

Face à la mutiplication de mesures de performance financière dénuées de cohérence et souvent de fondement théorique — situation jugée préjudiciable au bon fonctionnement des marchés financiers —, l’IASB et le FASB américain ont constitué en 2003 un groupe de travail ayant pour...