Les processus de normalisation comptable : un exemple de droit postmoderne
In 2000, the core set of international accounting standards developped by the International Accounting Standards Committee (IASC) has been approved by the International Organisation of Securities Commissions (IOSCO), following a deep restructuring of the IASC. Henceforward, such standards will be...
保存先:
| 第一著者: | |
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| フォーマット: | Article ou chapitre numérique |
| 言語: | Français |
| 出版事項: |
2001
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| オンライン･アクセス: | Accès Université d'Orléans et IFPM Accès Université d'Orléans et IFPM |
| 要約: | In 2000, the core set of international accounting standards developped by the
International Accounting Standards Committee (IASC) has been approved by the
International Organisation of Securities Commissions (IOSCO), following a deep
restructuring of the IASC. Henceforward, such standards will be used in cross border
capital raising and listing purposes in all global markets. At the same time, the
European Union has decided that the international accounting standards (IAS) will
be obligatory in 2005 at the latest. What changes do these decisions introduce in the
accounting standards setting process ? This paper argues that international
accounting regulation is an example of post-modern law or regulation, in three main
aspects : first, the international standards setting process implies renouncing the
hierarchical legitimization principle that used to ground european accounting
harmonisation, for instance ; second, it is a complex and flexible mechanism of
standards production and articulation; finally, the international accounting stan~dards are developped by a multi-representative structure, according to an open due~process that mainly relies on technical competence. However, such a process needs
to be completed by strong enforcement mechanisms. |
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