| Titre | The international standardization of accounting, the resistible rise of the IASC/IASB | |
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| Auteur | Bernard Colasse | |
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Revue | Gérer et comprendre (Annales des mines) |
| Numéro | N° 100, juin 2010 | |
| Rubrique / Thématique | Overlooked |
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| Page | 15 | |
| Résumé anglais |
The International Accounting Standards Board and International Association for Statistical Computing produce information for investors. These private international organizations draw legitimacy for setting bookkeeping standards from the English-speaking world but have no power to actually enforce the standards they approve. They have to constantly prove their legitimacy and seek support from more powerful organizations, such as the International Institute for Facilitation and Consensus (IFAC), the International Organization of Securities Commissions (IOSCO) or the European Union, itself divided between a shareholder model (in English-speaking lands) and a partnership model (on the European mainland). The recent rejection of standards 32 and 39 suggests that supporters of the continental model are opposing specifications based on the Anglo-Saxon model. Source : Éditeur (via Cairn.info) |
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| Article en ligne | http://www.cairn.info/article.php?ID_ARTICLE=GECO_100_0015 |
