Pourquoi l'IASB souhaite-t-il imposer le comprehensive income ? Une analyse du processus de normalisation du résultat comptable

Content Provider	Semantic Scholar
Author	Manh-Béna, Anne Le
Copyright Year	2010
Abstract	Since the adoption of the IFRS by the European Union, many criticisms have emerged in Europe about how the IASB integrates the opinions expressed during the due process by its constituents. These critics intensified since the beginning of the current financial crisis. The international accounting standard-setting process has been however little investigated by researchers to date. This paper aims to contribute to the understanding of the IASB's standard-setting process. The research is led from an analysis of a specific project of the IASB, the revision of IAS 1 which has introduced comprehensive income disclosure.
File Format	PDF HTM / HTML
Alternate Webpage(s)	https://hal.archives-ouvertes.fr/hal-00479530/document
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article