La traduction comptable des risques extrêmes

Olivier Vidal () and Emmanuelle Plot
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Olivier Vidal: GREG - CRC - Groupe de recherche en économie et en gestion - Centre de recherche en comptabilité - CNAM - Conservatoire National des Arts et Métiers [CNAM]
Emmanuelle Plot: CREFIGE - Centre Européen de Recherche en Finance et Gestion - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres, Université Paris Dauphine-PSL - 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
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00467662v1
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Published in Congrès de l'Association Francophone de Comptabilité, 2009, Strasbourg, France. pp.21

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00467662

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