LES ENJEUX DE L'APPLICATION DES NORMES IAS-IFRS: L'ETUDE DES PREPARATEURS DES COMPTES, UNE PERSPECTIVE DE RECHERCHE ENCORE INEXPLOREE

Lambert Jerman ()
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Lambert Jerman: HEC Montréal - HEC Montréal

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Abstract: By arguing that IAS-IFRS standards may have supported the recent financial crisis, Bernard Colasse (2011b, 173) aims at refreshing the way academics look at financial reporting. Thanks to a theoretical discussion and a review of research dealing with the IAS-IFRS fair value accounting, we propose to put evidence that studying the preparation of accounts may be the way to finally answer to Bernard Colasse (2011b) call.

Keywords: IAS-IFRS; fair value; accounting theory; Efficient Market Hypothesis; preparers; Juste valeur; théorie comptable; Hypothèse d’Efficience des Marchés; préparateurs (search for similar items in EconPapers)
Date: 2015-05-19
New Economics Papers: this item is included in nep-acc
Note: View the original document on HAL open archive server: https://hal.science/hal-01188736
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Published in Comptabilité, Contrôle et Audit des invisibles, de l'informel et de l'imprévisible, May 2015, Toulouse, France. pp.cd-rom

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