EVOLUTION ET DIVERSITE DES SYSTEMES COMPTABLES: LE CAS DE SYSTEMES COMPTABLES FRANCOPHONES

Djamel Khouatra ()
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Djamel Khouatra: MAGELLAN - Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon

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Abstract: The research question that is the subject of our discussion is the following. IAS-IFRS standards that the global spread is increasing, it can meet the information needs of different users of accounting information. The central hypothesis is to say that the uniqueness of an accounting model that applies globally through the development of IAS-IFRS is a myth. Accounting systems of the private sector and the public sector to converge closer to the IASB accounting standards. It consists of international accounting standards IAS-IFRS, supplemented by interpretations akin to an Anglo-Saxon accounting system. But the French continental accounting systems maintain characteristics that give them a relative autonomy from the international accounting standards Anglo-Saxon of the IASB.

Keywords: Accounting system; conceptual framework; accounting Standards; mimicry; système comptable; cadre conceptuel; normalisation comptable; mimétisme (search for similar items in EconPapers)
Date: 2014-05-27
Note: View the original document on HAL open archive server: https://hal.science/hal-01899754v1
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Citations: View citations in EconPapers (1)

Published in Mesure, évaluation, notation – les comptabilités de la société du calcul, May 2014, Lille, France. pp.cd-rom

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