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Comment enseigner les IAS / IFRS ?

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HAL Id: halshs-00220382

https://halshs.archives-ouvertes.fr/halshs-00220382

Submitted on 28 Jan 2008

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Comment enseigner les IAS / IFRS ?

Alain Burlaud

To cite this version:

Alain Burlaud. Comment enseigner les IAS / IFRS ?. Revue Française de Comptabilité, Ed.

comptables-Malesherbes, 2005, pp.31-32. �halshs-00220382�

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2. Des difficultés de validation des formations aux IAS / IFRS.

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å

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(4)

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Conclusion.

—˜>RA:C;-IJGžTc;\gutAG`NEvFL/>IQ[XG`>:C[bN_G?IQ;-[FNPL˜>X@?G`ƒR->’tFN:u@]N«[bNGKDF:C>’g¯cgz>cƒNED-G`;q[b;qg>’tFNV:S:CNt-tF;-:ªGžN_D RA:C;-IJG

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L+>6tFNA@2@?DF:L+>X@}RA:C;\IJGC@}Tc;-gutAG`N_vFL+>A@[-N_G`IQ;-[-N_DF™o–-lCLo[->›@ˆ>uLQI/gzIJG`>uRMkKNcIQL/L+>_DF:B@˜tMNp@N_DF™¤@C>_DrL+>X@[-;-:Cg>X@}R\>

Tc;-gutAG`N_vFI+L/IJG`hS=<IQ[FNc[-TcI+‡:C>6gzNcIK@IQ[FTcLaD-G|hFNcL/>cgz>c[XG|L/>p@[b;q:Cg>p@7RMk+N_DrR-IJG`ƒFRÒk+h_G?U-I+nXDr>S>_G|R->6Ts;qgutAG`NvFIQL/IÕGCh

tAD-vFL/I+nXDr>A–olCL ÐN_DF:CNR-;-[-T’DM[b>Zvq>X@C;\IQ[¤RF>=?;q:CgN_G`IQ;-[M@4LQ;bDF:]R->X@CƒfRqIQ=?=<I+TcI/L+>A@6gzNcIK@S^rNPLO;q:CIK@CNc[XG`>p@StF;bDF:

tF;AD-^F;-Ia:7@CN_G?IK@C=`NcIa:C>SN_DF™z>™FIQF>P[bTc>A@fRXDztAD-vFLQI/TSR-Nc[M@HDF[zR-;-gNcIQ[F>SR-;q[pGHLONSTc;\gutFL+>s™FIÕG`hS>X@eG|T:`;qI+@E@CNc[XG`>A–

Bibliographie

Y ž—˜ŒoA{„Æž>:<[bN:CR±! "$#%"&('q{}TV;q[b;qgI+TcNcƒFÊ-Ê\ΨƒÎocÏ4tr–

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<EDGF @"–PÑ";ADrTUb>:CƒFÊ-Ê\ÎpƒVÇ tM–

2Æ{ žy ž;AvF>:KG}±H9:;A,-#./- -0"&I&J#.(K(;4. "'qi4DF[-;FR-ƒFÊ-ÊFƒMÏ-Ï4tM–

2Æ{ žy ž;AvF>:KG}±ML#7N-O-&A0"&!4 "#%P&$4G<?>A@QBR<SDGFT@"–Ei6DF[b;\R-ƒFÊ-ÊFƒ\ÎtM–

U

÷7éVñCìaêcõK÷CúcöCïféAðûócúSéEêJësìaíEîïfú÷CòaêaüEús÷‘ì¨ú-ðJïˆô/òFêaöCê_ó CõKïdësüVô?ôªêcìQïföC÷BõoïCìaìaïfüpñCêJò )7éVïBôoõìaïˆôoìaüBócõKéVïˆô,

÷ùKüEõKî7ósìaïfìJ÷

ësìJópôrôªüBóVëcìWïHïˆôÓòPìaïHéVêësìaíEîïHé¨ðJñ<òW÷cìaêOôeôKïCîïCúòXøOúsüBú

÷cêaìWêòQñoëV÷Cõ-ìJï"îêÕúVêQôÓò<õKïHéVïHìKðÕñCé_ósöC÷]òOêaüBú7úV÷‘òWêaüEúc÷CìaïCý-üBóìWïÒöCïCõ/òWêJù+êaöC÷‘ò

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