La contingence de la politique comptable des sociétés cotées : le cas de la transition aux normes IFRS (notice n° 342954)
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| fixed length control field | 02657cam a2200289 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250118021730.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Tort, Éric |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | La contingence de la politique comptable des sociétés cotées : le cas de la transition aux normes IFRS |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2007.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 68 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | RésuméL’introduction depuis 2005 du référentiel IFRS dans l’Union européenne a conduit les émetteurs à procéder à d’importants choix comptables au niveau de l’application pratique de ces nouvelles normes pour l’établissement de leurs premiers comptes consolidés. À partir d’une enquête qualitative et approfondie auprès de six sociétés françaises cotées dépendant d’une délégation régionale d’Euronext, il est question ici d’étudier la contingence des politiques comptables des émetteurs au regard des choix effectués lors de la 1re application des IFRS. À l’éclairage des théories contractuelles de la firme et selon une approche contingente et sociologique de la comptabilité, l’analyse des motivations des choix comptables permet de distinguer différentes politiques comptables selon le degré d’assimilation des normes dans les pratiques. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The implementation of International Financial Reporting Standards (IFRS) in the European Union since 2005 has confronted listed companies with substantial accounting choices regarding the practical application of these new standards in the preparation of consolidated financial statements. On the basis of a qualitative survey of six companies listed on a regional Euronext exchange, this paper studies contingency factors in the accounting policy of listed companies applying IFRS for the first time. In light of the firms’ contractual theories, it analyzes the motivations in accounting choices from a contingency and sociological perspective, distinguishing different accounting policies according to the level of normalization achieved in accounting practices. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | première application |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | normes internationales d'information financière |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | information financière |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | sociétés cotées |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | politique comptable |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting policy |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | first-time application |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | financial disclosure |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | listed companies |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | international financial reporting standards |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 13 | 3 | 2007-12-01 | p. 171-194 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2007-3-page-171?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2007-3-page-171?lang=fr&redirect-ssocas=7080</a> |
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