La norme IFRS 2: un éclairage critique par la théorie comptable

Marc Amblard

ACCRA, 2007, vol. 13, issue 3, 97-112

Abstract: The new IFRS 2 standard relative to the compensation by stocks requires from now on companies for their income statement related to the future carrying out of the options. A critical rereading of the rule makes us rediscover the theoretic and conventional basis of the accounting model.

Keywords: istock-options; accountant model; convention; share-holders; property rights (search for similar items in EconPapers)
Date: 2007
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