In Search of the Purpose of Accounting Representation
| Autor: | François Pasqualini |
|---|---|
| Přispěvatelé: | Centre de recherche Droit Dauphine (Cr2D), Université Paris Dauphine-PSL, Université Paris sciences et lettres (PSL)-Université Paris sciences et lettres (PSL)-Centre National de la Recherche Scientifique (CNRS) |
| Jazyk: | angličtina |
| Rok vydání: | 2016 |
| Předmět: |
medicine.medical_specialty
Mark-to-market accounting business.industry IASB Accounting Representation Accounting Accounting entity Comparison of management accounting and financial accounting 16. Peace & justice Positive accounting [SHS.DROIT]Humanities and Social Sciences/Law IFRS Accounting information system Economics medicine Generally Accepted Accounting Principles (United States) media_common.cataloged_instance Financial accounting European union Financial Reporting business media_common |
| Zdroj: | IFRS in a global world : international and critical perspectives on accounting : essays in honor of professor Jacques Richard IFRS in a global world : international and critical perspectives on accounting : essays in honor of professor Jacques Richard, pp.159-169, 2016 IFRS in a Global World ISBN: 9783319282237 |
| Popis: | Since 1970, the European Union has developed an accounting model founded in legal and civil bases under the influence of the roman and german culture. Nevertheless, since 2002, she adopted the international accounting rules created by the International Accounting Standards Board to establish the consolidated accounts of the listed holdings. These rules presents a financial culture leading to separate law and accounting. The identification of the object observed by the accounting allows to verify this statement. European law assimilate law subject—limited companies—to the accounting representation object and the IFRS rules proceeds differently because they untie the legal concept and the object represented through a non legal concept: the accounting entity. Both accounting systems are not incompatibles because modern law looks to nuance or push around the greats intellectual constructions allowing to built the relation between law and accounting: legal personality, heritage or limited liability of associates of a company. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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