Une analyse du due process dans le cadre de la normalisation comptable : le cas du projet de comprehensive income par l'IASB (notice n° 343948)
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| fixed length control field | 02332cam a2200265 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250118022201.0 |
| 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 | Le Manh, Anne |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Une analyse du due process dans le cadre de la normalisation comptable : le cas du projet de comprehensive income par l'IASB |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2012.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 92 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | RésuméPour renforcer une légitimité politique qui lui fait défaut, l’IASB a mis en place un due process censé garantir la participation des parties prenantes au processus d’élaboration des normes comptables internationales. Élément essentiel de son fonctionnement, le due process de l’IASB reste cependant un domaine peu investi par les chercheurs. L’objectif de ce papier est de contribuer à la compréhension du fonctionnement du due process de l’IASB. Notre analyse est axée sur la participation des parties prenantes au due process et sur les interactions qui se jouent avec l’IASB. Elle est menée à partir d’un projet spécifique, la révision de la norme IAS 1, qui introduit la publication du comprehensive income. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | An analysis of due process in the accounting standard-setting process context : the case of the IASB’s comprehensive income projectIn order to gain political legitimacy, the IASB has established a due process, which is supposed to assure the involvement of constituencies in the international accounting standard-setting process.While the due process is crucial in the IASB’s operating, it has been little investigated by researchers to date. This paper aims to understand how the IASB’s due process works. We focus on the involvement of constituencies and their interactions with the IASB. The research is led from an analysis of a specific project, the revision of IAS 1, which has introduced comprehensive income disclosure. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | IASB |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | normalisation comptable |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | due process |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | comprehensive income |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | standard-setting process |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | IASB |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | due process |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | comprehensive income |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 18 | 1 | 2012-04-01 | p. 93-120 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2012-1-page-93?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2012-1-page-93?lang=fr&redirect-ssocas=7080</a> |
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