L'Union européenne face aux normes internationales de reporting financier (IFRS): une mise en perspective historique

Didier Bensadon
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Didier Bensadon: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: For nearly twenty-five years the European accounting harmonization is reflected in the adoption of directives. In the mid 1990s, the European Commission announced that it was abandoning this accounting harmonization mode for listed companies publishing consolidated accounts. It opted for a more international accounting standardization process under the aegis of the International Accounting Standards Committee. The reasons for this change in strategy have already been analyzed in several studies. The present research aims to understand why the criticism of the European Commission against the directives were so violent. From the archives available around the negotiation of the Seventh Directive and relying on the work of Diggle and Nobes (1994) and those of Van Hulle and Van der Tas (1995) we highlight the scars left by negotiation the Seventh Council Directive, questioning the effectiveness of the inherent options directives and the influence of the International Organization of Securities Commissions to promote reconciliation with the International Accounting Standards Committee. This article contributes to a better understanding of changes in accounting regulation.

Keywords: IFRS; accounting harmonization; accounting history; group accounting; accounting regulation; histoire de la comptabilité; consolidation des comptes; normalisation comptable; normes IFRS (search for similar items in EconPapers)
Date: 2016
Note: View the original document on HAL open archive server: https://hal.science/hal-02284378v1
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Published in Politiques et Management public, 2016, 33 (2), ⟨10.3166/pmp.33.2.135-154⟩

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DOI: 10.3166/pmp.33.2.135-154

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