La norme IFRS2: un éclairage critique par la théorie comptable

Marc Amblard ()
Additional contact information
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

Post-Print from HAL

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
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00267015
References: Add references at CitEc
Citations:

Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2007, numéro thématique - mondialisation et normes comptables internationales), pp.97-112

Downloads: (external link)
https://shs.hal.science/halshs-00267015/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00267015

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().