LA TRADUCTION COMPTABLE DES RISQUES EXTRÊMES

Emmanuelle Plot and Olivier Vidal ()
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Emmanuelle Plot: ENS-PSL - École normale supérieure - Paris - PSL - Université Paris Sciences et Lettres
Olivier Vidal: ENS-PSL - École normale supérieure - Paris - PSL - Université Paris Sciences et Lettres

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Abstract: This article deals with the information provided in the financial statements relative to the risk. The risk can vary according to the probability of occurrence and the estimation of damage. Accounting does not integrate all the dimensions of the risk despite the existence of three methods (provisions, contingent liabilities and insurance). The information relative to the nuclear risk in the accounting illustrates the fact that the risk accounting process has faults. A risk of which its probability of occurrence is too uncertain does not appear in accounting processes. A reflection on the other possibilities of consideration of this risk is brought up.

Keywords: Provision; contingent liability; nuclear risk; probability; Provision pour risques et charges; passif éventuel; risque nucléaire; probabilité (search for similar items in EconPapers)
Date: 2009-05-27
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00458987
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Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00458987

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