Thèse soutenue

Le Processus de normalisation comptable par L'IASB : le cas du résultat

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Auteur / Autrice : Anne Le Manh
Direction : Claude Simon
Type : Thèse de doctorat
Discipline(s) : Sciences de gestion
Date : Soutenance en 2009
Etablissement(s) : Paris, CNAM

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This research aims to contribute to the understanding of the IASB’s standard-setting process through a single topic, the definition of income and its presentation in the financial statements. Two research questions are addressed: what is the position expressed by the participants to the due process concerning the IASB’s project on the definition and the presentation of income? How can be explained the pugnacity of the IASB to impose a new definition of income? The theoretical framework of this research, based both on the agency theory and on the institutional theory, is presented in the first part. The stakes of accounting income standard-setting are exposed in the second part. The review of the literature on the concept of income has made emerged two key concepts: the relevance for users of financial statements and the consistency of accounting standards and financial statements. The third part relates to the three qualitative studies conducted from all the written documents about the definition and the presentation of income issued by the IASB: standards, exposure draft, discussion paper, comment letters received by the IASB and summaries of meetings. The main results are about the effective operating of the due process and the nature of arguments used by the IASB to impose its conception of income. It appears first that the opinions expressed by participants to the due process are taken little into account by the international standard-setter. It is then shown that the IASB primarily seeks to increase the consistency of its standards by imposing a new definition of income and a new presentation format, which relevance for users has not been proved so far.