Suchergebnisse

In the absence of accounting rules, financial reports and disclosures were of little use to shareholders and stakeholders before World War I. To offset the unreliability of financial information, several banks, including the Crédit Lyonnais, implemented a system of accounting analysis that, in essence, anticipated modern financial-analysis tools based on funds statements and cash-flow statements. This paper, based on the Crédit Lyonnais archives, sets out to explain the purpose of this method, to present the different concepts employed, and to show how they interact. The relevance of this model is assessed through two case studies.

The thesis is divided into two distinct parts. The division is thematic and not chronological. This research is mainly set in the traditions of research that aim to explore the representative functions of accounting.The first part focuses on the protection of the "typical" creditor, symbolic representation of the general interest, savings and "related parties"; it aims to show how accounting has gradually become a social issue when it was decided to replace the unlimited personal liability of the partners with the only guarantee of the capital; the need to protect the public interest against certain practices deemed abusive forces the courts to make decisions that partially shaped accounting.In this judicial and legislative framework, three main forms of actors compete or cooperate; firstly, the businessmen and their conception of accounting oriented towards an anticipation of benefits and a concealment of their accounting methods; secondly, the judges and their decisions which must determine, between incipient anachronism and excessive modernism, the accounting practices they judge the most adapted to the general interest; thirdly, the legislature, to which may belong members of the first category, which oscillates between the defense of categorial interests and the consideration of the general interest. To these are added the commentators, mainly jurisconsults, but also accounting practitioners.In this first part, accounting is often in the hollow of practices and speeches; it is revealed surreptitiously, by successive keys. It is rarely at the heart of intentions; rather, it seems to be a necessary step for social actors, either careless to mention concealed processes, or not inclined to be interested in because it is considered to be too technical or too far away from their concerns or their fields of competence. Accounting thus appears as an object of social legitimation: legitimization of judicial decisions since its interpretation determines the orientation of the Court's judgment; political legitimacy, ...

The thesis is divided into two distinct parts. The division is thematic and not chronological. This research is mainly set in the traditions of research that aim to explore the representative functions of accounting.The first part focuses on the protection of the "typical" creditor, symbolic representation of the general interest, savings and "related parties"; it aims to show how accounting has gradually become a social issue when it was decided to replace the unlimited personal liability of the partners with the only guarantee of the capital; the need to protect the public interest against certain practices deemed abusive forces the courts to make decisions that partially shaped accounting.In this judicial and legislative framework, three main forms of actors compete or cooperate; firstly, the businessmen and their conception of accounting oriented towards an anticipation of benefits and a concealment of their accounting methods; secondly, the judges and their decisions which must determine, between incipient anachronism and excessive modernism, the accounting practices they judge the most adapted to the general interest; thirdly, the legislature, to which may belong members of the first category, which oscillates between the defense of categorial interests and the consideration of the general interest. To these are added the commentators, mainly jurisconsults, but also accounting practitioners.In this first part, accounting is often in the hollow of practices and speeches; it is revealed surreptitiously, by successive keys. It is rarely at the heart of intentions; rather, it seems to be a necessary step for social actors, either careless to mention concealed processes, or not inclined to be interested in because it is considered to be too technical or too far away from their concerns or their fields of competence. Accounting thus appears as an object of social legitimation: legitimization of judicial decisions since its interpretation determines the orientation of the Court's judgment; political legitimacy, ...

Critical Issues in International Accounting -- Economics and Accounting: As an Introduction to Jacques Richard's Works -- Accounting as a Social Construction -- Fair Value -- Accounting and Interlinking Fields -- National or Regional Implementation of the IFRS: Challenges and Prospects -- BRIC - Brazil, Russia, India, China -- MEDC - More Economically Developed Countries -- Emerging Countries. .

This book, dedicated to Prof. Jacques Richard, is about the economic, political, social and even environmental consequences of setting accounting standards, with emphasis on those that are alleged to be precipitated by the adoption and implementation of IFRS. The authors offer their reasoned critiques of the effectiveness of IFRS in promoting genuine global comparability of financial reporting. The editors of this collection have invited authors from 17 countries, so that a great variety of accounting, auditing and regulatory cultures, and educational perspectives, is amply on display in their essays.