Suchergebnisse

Depuis plusieurs dizaines d'années, un rapprochement des règles de la comptabilité du secteur public et de la comptabilité du secteur marchand peut être observé à des degrés divers. Cette convergence s'opérationnalise à travers l'introduction de la comptabilité en droits constatés et la prise en compte des normes comptables applicables aux entreprises. La référence à ces normes suscite de nombreuses réserves et se traduit par des situations diverses allant de l'alignement à leur utilisation comme point de départ de la réflexion. La comparaison des corpus des normalisateurs français et international de secteur public illustre deux approches différentes en matière de convergence.

the purpose of this article is to contribute to a better knowledge of the participants in international accounting standardisation since the introduction of the new system in 2001. The reference to the expert's place in the development of standards on the one hand and on transnational governance on the other hand suggests the concept of an epistemic community to qualify international standard-setters. After a historical perspective of international accounting standards institutions and an analysis of the organisation's statutes with regard to the required profiles, the relevance of this concept is discussed. An analysis of the composition of certain bodies of the system reveals the nature of the expertise, the existence of shared values and the adherence to a certain way of establishing standards. ; The purpose of this paper is to characterize the participants involved in the setting of international accounting standards since 2001. The reference to studies on the role of the expert in standard-setting on the one hand, and in the field of transnational governance on the other hand leads to suggest the concept of epistemic community in order to describe the international standard setters. Following a historical description of the international accounting standard-setting institutions and an analysis of the successive constitutions on the required profiles, the relevance of this concept is discussed. An analysis of the membership of some of the bodies of the international institution highlights the nature of the expertise, the existence of shared values and the adhesion to a one best way of making standards. ; the purpose of this article is to contribute to a better knowledge of the participants in international accounting standardisation since the introduction of the new system in 2001. The reference to the expert's place in the development of standards on the one hand and on transnational governance on the other hand suggests the concept of an epistemic community to qualify international standard-setters. After ...