Pour l'auteur, les "affaires" qui ont défrayé la chronique du début du siècle sont une occasion de rénovation des enseignements de comptabilité et d'audit; en ce sens, elles sont "bonnes". L'analyse de l'"affaire Enron-Andersen" l'amène à faire un certain nombre de propositions...

According to IFRS 8, segment reporting has to be based on information prepared for internal management decisions. In this paper, we attempt to explain the gap between the expected impact of this standard and its actual implementation. Indeed, disclosed segment information apparently complies...

This article offers a synthesis of previous research related to rhetoric and persuasion in accounting standard-setting in order to offer an understanding of why rhetoric is necessary to the process and how it operates. In the first place, the rhetorical dimension of accounting standard-setting...

Banks are supposed to respond to imperfect information in credit markets. They are thought to access private information and to create additional information through credit granting.This means two things. First, mandatory accounting information is not sufficient to create a state of perfect...

Ouvrage collectif rassemblant quinze contributions d'universitaires et de professionnels traitant, sous l'angle technique, politique ou de la gouvernance, des conséquences et de la signification de l'introduction de la juste valeur dans les normes comptables internationales.