Les délibérations de l'IASB en 2002 et 2003: une analyse statisque

Walton, Peter (2009). Les délibérations de l'IASB en 2002 et 2003: une analyse statisque. Comptabilité Contrôle Audit, 15(1) pp. 35–53.


The paper uses detailed reports of the proceedings of the IASB in 2002 and 2003 to carry out a statistical analysis of their debate for the first two full years of their work which formed the platform for adoption in 2005. It finds that four Board members dominate the debate. The conceptual framework is often referred to but fair value occurs most frequently. Members also refer often to the need for consistency. The work programme was dominated by the programme of improvements to existing standards, the creation of interim standards for 2005 and convergence of its business combinations literature.

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  • Item ORO ID
  • 25247
  • Item Type
  • Journal Item
  • ISSN
  • 1262-2788
  • Keywords
  • congresses; conventions; statistics; accounting - standards; standards; industrial concentration; convention and trade show organizers
  • Academic Unit or School
  • Faculty of Business and Law (FBL)
  • Copyright Holders
  • © Asociation Francophone de Comptabilite & Vuibert c/o CNAM-INTEC
  • Depositing User
  • Catherine Playle