NDLI: Les enjeux de la révision du cadre conceptuel du normalisateur comptable international

Content Provider	Semantic Scholar
Author	Muller-Lagarde, Yvonne
Copyright Year	2015
Abstract	L'organisme prive de normalisation comptable international (IASB) a lance, depuis 2004, un projet de revision de son cadre conceptuel. Celui-ci definit la politique comptable qui preside a la creation, la revision mais aussi l'interpretation des normes comptables internationales (IFRS). Aussi, sa revision porte des enjeux politique et normatif, qui meritent d'etre exposes.
Starting Page	6
Ending Page	9
Page Count	4
File Format	PDF HTM / HTML
Alternate Webpage(s)	https://hal-univ-paris10.archives-ouvertes.fr/hal-01513395/document
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article

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