La légitimité du normalisateur comptable international IASB : Commentaires sur « Normalisation comptable internationale : le retour du politique ? » (notice n° 380499)
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| fixed length control field | 02481cam a2200301 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250119022130.0 |
| 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 | Danjou, Philippe |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | La légitimité du normalisateur comptable international IASB : Commentaires sur « Normalisation comptable internationale : le retour du politique ? » |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2011.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 84 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | RésuméCet article répond à Burlaud et Colasse (2010) qui suggèrent que l’IASB manque de légitimité et que cela a mené au retour du politique au sein de la normalisation. Nous montrerons ici que l’IASB est soutenu par les dirigeants des plus grandes économies du monde (G20), par la Commission européenne et par le Parlement européen. La politique de la Commission européenne est de poursuivre une plus grande adoption des normes IFRS à travers le monde. De plus, nous suggérons que la politique n’a jamais été absente de la normalisation. Nous notons qu’un nombre d’arguments adoptés par Burlaud et Colasse n’est pas soutenu par la littérature dominante. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The legitimacy of the international accounting standard-setter: Comments on « International accounting standardisation: is politics back? »This paper takes issue with Burlaud and Colasse (2010) who suggest that the International Accounting Standards Board (IASB) lacks legitimacy and that this has led to a return of politics to standard-setting. We show that the IASB is supported by the leaders of the world’s major economies (G20), and by the European Commission and European Parliament. The European Commission’s policy is to pursue wider adoption of the IASB’s standards. We go on to suggest that politics has never been absent from standard-setting and to note that a number of the positions taken by Burlaud and Colasse are not supported by the mainstream literature. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | politiques de la normalisation |
| 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 | normes internationales |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | indépendance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | légitimité institutionnelle |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | institutional legitimacy |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | IFRS |
| 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 | politics in standard-setting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | independence |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Walton, Peter |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 17 | 3 | 2011-12-01 | p. 101-114 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2011-3-page-101?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2011-3-page-101?lang=fr&redirect-ssocas=7080</a> |
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