Pourquoi l'IASB souhaite-t-il imposer le comprehensive income ? Une analyse du processus de normalisation du résultat comptable

Anne Le Manh-Béna (alemanh@escpeurope.eu)
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Anne Le Manh-Béna: ESCP Europe - Ecole Supérieure de Commerce de Paris

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Abstract: Since the adoption of the IFRS by the European Union, many criticisms have emerged in Europe about how the IASB integrates the opinions expressed during the due process by its constituents. These critics intensified since the beginning of the current financial crisis. The international accounting standard-setting process has been however little investigated by researchers to date. This paper aims to contribute to the understanding of the IASB's standard-setting process. The research is led from an analysis of a specific project of the IASB, the revision of IAS 1 which has introduced comprehensive income disclosure.

Keywords: standard-setting process; income; normalisation comptable; IASB; due process; comprehensive income (search for similar items in EconPapers)
Date: 2010-05-10
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Published in Crises et nouvelles problématiques de la Valeur, May 2010, Nice, France. pp.CD-ROM

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