Essec\Faculty\Model\Contribution {#2233
  #_index: "academ_contributions"
  #_id: "647"
  #_source: array:26 [
    "id" => "647"
    "slug" => "analyse-exacte-conclusions-erronees"
    "yearMonth" => "2009-07"
    "year" => "2009"
    "title" => "Analyse exacte, conclusions erronées"
    "description" => "WALTON, P. (2009). Analyse exacte, conclusions erronées. <i>Revue Française de Comptabilité</i>, (423), pp. 22-25."
    "authors" => array:1 [
      0 => array:3 [
        "name" => "WALTON Peter"
        "bid" => "B00000527"
        "slug" => "walton-peter"
      ]
    ]
    "ouvrage" => ""
    "keywords" => array:2 [
      0 => "IASB"
      1 => "IFRS"
    ]
    "updatedAt" => "2021-07-13 14:30:00"
    "publicationUrl" => null
    "publicationInfo" => array:3 [
      "pages" => "22-25"
      "volume" => null
      "number" => "423"
    ]
    "type" => array:2 [
      "fr" => "Articles"
      "en" => "Journal articles"
    ]
    "support_type" => array:2 [
      "fr" => "Revue scientifique"
      "en" => "Scientific journal"
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "Cet article analyse et commente le rapport à l'Assemblée nationale sur les enjeux des normes IFRS. Il constate que les règles concernant les informations financières destinées aux investisseurs ont été développées dans le monde anglo-saxon, et qu'il est normal qu'elles soient étrangères aux traditions françaises. Néanmoins, l'intervention des gouvernements risque de provoquer la disparition de la convergence comptable plutôt que l'améliorer. Il propose que l'Europe intervienne directement dans les procédures de l'IASB plutôt que de servir de cour d'appel contre les décisions du normalisateur."
      "en" => "This article analyses and comments on the report to the French National Assembly on the political context of IFRS. It notes that reporting to investors  has been developed primarily in an Anglo-Saxon context and IFRS reflects this. Unilateral government intervention is more likely to kill convergence than improve it. It suggests that Europe should intervene directly in the IASB's due process and not provide a court of appeal against IASB decisions."
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2024-11-21T14:21:49.000Z"
    "docTitle" => "Analyse exacte, conclusions erronées"
    "docSurtitle" => "Articles"
    "authorNames" => "<a href="/cv/walton-peter">WALTON Peter</a>"
    "docDescription" => "<span class="document-property-authors">WALTON Peter</span><br><span class="document-property-authors_fields">Comptabilité et Contrôle de Gestion</span> | <span class="document-property-year">2009</span>"
    "keywordList" => "<a href="#">IASB</a>, <a href="#">IFRS</a>"
    "docPreview" => "<b>Analyse exacte, conclusions erronées</b><br><span>2009-07 | Articles </span>"
    "docType" => "research"
    "publicationLink" => "<a href="#" target="_blank">Analyse exacte, conclusions erronées</a>"
  ]
  +lang: "fr"
  +"_type": "_doc"
  +"_score": 9.181117
  +"parent": null
}