Le règlement ANC 2014-05. Un cas d’internormativité comptable

Benjamin Di Gennaro, Véronique Blum and Jean-Michel do Carmo Silva

Revue française de gestion, 2017, vol. N° 269, issue 8, 101-126

Abstract: The present article examines the adoption and the impact of a change in accounting method in France. The subject is the reporting of quarries and quarrying rights. The ANC 2014-05 standard requires the allocation of the extractible value into inventories whereas depths are deemed tangible assets. This is undeniably an accounting innovation which effects are studied thanks to an exploratory survey before and after its first implementation. Our framework exposed in a first part, is that of internormativity with the aim to observe the relation between law, indeed accounting law, and the management process. Our second part focuses on the mobilised internormativity, after presenting our methodology and results.

Date: 2017
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=RFG_269_0101 (application/pdf)
http://www.cairn.info/revue-francaise-de-gestion-2017-8-page-101.htm (text/html)
free

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cai:rfglav:rfg_269_0101

Access Statistics for this article

More articles in Revue française de gestion from Lavoisier
Bibliographic data for series maintained by Jean-Baptiste de Vathaire ().