La gestion des résultats comptables: IFRS vs US GAAP

Christian Hoarau ()
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Christian Hoarau: GREG - CRC - Groupe de recherche en économie et en gestion - Centre de recherche en comptabilité - CNAM - Conservatoire National des Arts et Métiers [CNAM]

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Abstract: There is a fundamental difference between the two dominant authoritative accounting pronouncements in the world. It can be summarized by the opposition of approach which underlies them: a "rules-based" approach for the US GAAP and a "principles-based" approach for the IFRS. Is a normative approach more relevant than the other one about an important element of the financial information: the regulationof the opportunities for Earnings Management? The author shows that no normative approach is satisfactory in itself.

Keywords: Référentiel comptable; IFRS; US GAAP; gestion des résultats (search for similar items in EconPapers)
Date: 2008-01
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Published in Revue Française de Comptabilité, 2008, 406, pp.20-22

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