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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
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NATIONAL AND INTERNATIONAL PERSPECTIVES ON THE QUALITY OF ACCOUNTING INFORMATION38
Rusu, Assist. Alina - In: Revista Tinerilor Economisti (The Young Economists Journal) 1 (2012) 18, pp. 70-81
The primary objective of general purpose financial reporting is to provide high-quality financial information about the reporting entity, useful for economic decision making. Qualitative characteristics of financial statements are the basic attributes that make sense of usefulness of accounting...
Persistent link: https://www.econbiz.de/10010592962
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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
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Harmonisation comptable internationale
Colasse, Bernard - Université Paris-Dauphine (Paris IX) - 2009
Persistent link: https://www.econbiz.de/10010707086
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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
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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
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Normalisation comptable internationale : le retour du politique ? International accounting standardisation: is politics back ?
Burlaud, Alain; Colasse, Bernard - Université Paris-Dauphine (Paris IX) - 2010
basis (agency theory and efficient markets theory) that supports the conceptual framework of IASB. In today’s crisis context …
Persistent link: https://www.econbiz.de/10010708022
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Les acteurs de la normalisation comptable internationale : une communauté épistémique ?
Chantiri-Chaudemanche, Rouba; Kahloul, Anouar - Université Paris-Dauphine (Paris IX) - 2010
The purpose of this paper is to study the group of actors involved in the setting of international accounting standards through an analysis of the individual as well as the collective features of this community. The previous literature combined to a detailed analysis of the constitution place...
Persistent link: https://www.econbiz.de/10010708715
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Determining a Consistent Set of Accounting and Financial Reporting Standards A Research Note Based on the IASB-FASB Conceptual Framework Revision Project
Ramond, Olivier; Le Manh, Anne - Université Paris-Dauphine (Paris IX) - 2011
Following the debate on the Conceptual Framework revision undertaken by the IASB and the FASB, this paper discusses … usefulness We note that arguments used in the IASB-FASB new Framework to justify the focus on the needs of capital providers are …
Persistent link: https://www.econbiz.de/10010708883
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The IASB Conceptual Framework: Purpose and Status
Saccon, Chiara - Dipartimento di Management, Università Ca' Foscari Venezia - 2013
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Persistent link: https://www.econbiz.de/10010823043