Processus d'Établissement de Normes Comptables
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Processus d'Établissement de Normes Comptables

Processus d'Établissement de Normes Comptables


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About the Book

La qualité de l'information financière des entreprises peut être améliorée si les règles/principes comptables standard sont de grande qualité et que leur respect est fermement appliqué. Mais le livre révèle un problème immédiat d'intervention politique auquel sont confrontés les économies de marché, leurs investisseurs et leurs créanciers. Il détaille les formes et le calendrier du lobbying; présente 47 cas d'intervention [1960-2005] impliquant 12 organismes nationaux de normalisation et l'organisme mondial de normalisation; classe les facteurs de motivation du lobbying politique; décrit l'effet de l'intervention qui dépend principalement de la forme de l'information financière, de la transparence affectée et de la flexibilité de la normalisation. Cette situation appelle des mesures visant à réduire le résultat déprimant de la politisation sur la comptabilité et le livre établit des garanties pour les activités des intervenants contre les conséquences économiques, le cadre conceptuel et les considérations de procédure régulière dans l'établissement des normes.. Cette étude devrait aider les normalisateurs, les régulateurs des valeurs mobilières, les chercheurs sérieux sur la comptabilité et les étudiants en général à comprendre comment les intervenants font de telles interprétations.


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Product Details
  • ISBN-13: 9786203116328
  • Publisher: KS Omniscriptum Publishing
  • Binding: Paperback
  • Language: French
  • Returnable: N
  • Weight: 652 gr
  • ISBN-10: 6203116327
  • Publisher Date: 07 Sep 2022
  • Height: 229 mm
  • No of Pages: 412
  • Spine Width: 23 mm
  • Width: 152 mm


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