Ouvrage collectif rassemblant quinze contributions d'universitaires et de professionnels traitant, sous l'angle technique, politique ou de la gouvernance, des conséquences et de la signification de l'introduction de la juste valeur dans les normes comptables internationales.

The paper concerns the struggle between different interest groups to control or significantly influeence the objectives, institutional arrangments and processes of French Accounting Standardisation. Its particular focus of interest is the state agency established to deal with standardisation,...

The paper concerns the struggle between different interest groups to control or significantly influence the objectives, institutional arrangements and processes of French accounting standardisation. Its particular focus of interest is the state agency established to deal with standardisation,...

This research tries to understand audit committee’s working and effectiveness. It aims to open the audit committee black box by analyzing the interactions between participants. The approach is comprehensive, based on analysis of 59 interviews with attendees of 32 CAC 40 companies’ audit...

It can be stated that, in France, a conventionality and a form of complacency probably stemmed from the standardization process. As a consequence, independent research has tended so far to concentrate more on fields that do not reside within the confines of the works of the standard-setting...

Texte de la conférence d'ouverture des XVèmes journées d'histoire de la comptabilité et du management (Université Paris-Dauphine, 24-25 mars 2010) prononcée par l'auteur : il y évoque la renaissance en France de l'histoire de la comptabilité dans les années 1980 et 1990.

Dans ce chapitre, l'auteur traite de la délimitation comptable d'un groupe, des méthodes d'élaboration des comptes de groupe et de leur présentation.