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Journal articles (2011), Comptabilité, Contrôle, Audit, 17 (3), pp. 101-114

La légitimité du normalisateur comptable international IASB : commentaires sur "Normalisation comptable internationale : le retour du politique ?"

DANJOU P., WALTON Peter

This paper takes issue with Burlaud and Colasse (2010) who suggest that the International Accounting Standards Board (IASB) lacks legitimacy and that this has led to a return of politics to standards-setting. We show that the IASB is supported by the leaders of the world's major economies (G20), and by the European Commission and European Parliament. The European Commission's policy is to pursue wider adoption of the IASB's standards. We go on to suggest that politics has never been absent from standard-setting and to note that a number of the positions taken by Nurlaud and Olasse are not supported by the mainstream literature. Link to the article

DANJOU, P. and WALTON, P. (2011). La légitimité du normalisateur comptable international IASB : commentaires sur "Normalisation comptable internationale : le retour du politique ?". Comptabilité, Contrôle, Audit, 17(3), pp. 101-114.

Keywords : #IASB, #Indépendence, #Légitimité-institutionnelle, #Normes-internationales, #Politiques-de-la-normalisation