Les normes comptables internationales: un garde fou contre les dérives possibles de l'activité bancaire ?

Samia Belaounia
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Samia Belaounia: Pôle Finance Responsable - Rouen Business School - Rouen Business School

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Abstract: Les normes IFRS, bien que contestées, doivent apporter une transparence accrue à l'information financière fournie par les entreprises, si la comptabilité créative mise en oeuvre par certains ne vient pas brouiller la communication.

Date: 2008-11-10
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Published in Revue Banque, 2008, n° 706, pp 52-53

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