La norme IFRS2: un éclairage critique par la théorie comptable

Marc Amblard (marcamblard@orange.fr)
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Marc Amblard: GREDEG - Groupe de Recherche en Droit, Economie et Gestion - UNS - Université Nice Sophia Antipolis (1965 - 2019) - CNRS - Centre National de la Recherche Scientifique, IREBS - Institut de recherche de l'European Business School - EBS Paris - European Business School Paris

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Abstract: The new IFRS 2 standard relative to the compensation by stocks requires from now on companies for their income statement related to the future carrying out of the options. A critical rereading of the rule makes us rediscover the theoretic and conventional basis of the accounting model.

Keywords: accountant model; share-holders; property rights; stock-options; modèle comptable; convention; actionnaire; droits de propriété (search for similar items in EconPapers)
Date: 2007-12
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Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2007, numéro thématique - mondialisation et normes comptables internationales), pp.97-112

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