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Accountancy --- Accounting --- Standards. --- Accounting - Standards.

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Etre comptable des conséquences de ses actes et de ses dires, accepter de reconnaître sa responsabilité globale vis-à-vis du monde qui nous entoure : c'est bien dans le mouvement général des acteurs économiques vers plus de responsabilité que nous souhaitons inscrire une comptabilité nouvelle, témoin d'une nouvelle conscience, une comptabilité que nous appellerons ici universelle. Elle est universelle car elle embrasse tous les sujets de la responsabilité de l'homme sur cette planète, universelle aussi car adaptable à tout type d'entreprise, à une entité non lucrative, à une collectivité ou à un ensemble macroéconomique. Le langage de la comptabilité classique est monochrome. Il faut lui donner des couleurs pour lui permettre de révéler la vraie richesse des organisations. C'est le défi de la comptabilité universelle.

Accounting --- Standards --- comptabilite --- boekhouding --- Accounting - Standards

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Financial institutions --- Credit --- Financial Accounting Standards Board.

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This book tells the story of accounting in the 1990's in the words of three ASB Board members: Sir David Tweedie, Allan Cook, and Professor Geoffrey Whittington. It covers the problems the standard-setters faced, both technical and political, the resistance they met, the solutions they developed, and the durability of their work.

Accounting --- Accounting Standards Board (Great Britain)

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A detailed and scholarly historical study of the International Accounting Standards Committee (IASC), which prepared the way for the International Accounting Standards Board (IASB). The IASB holds the dominant influence over the financial reporting of thousands of listed companies in the European Union as well as in many other countries. - ;Standardization and harmonization of accounting practices is a fundamental element of a global business environment. Achieving this is a complex process that involves technical and political negotiation. The International Accounting Standards Committee (IAS

Accounting --- Financial statements --- Standards. --- International Accounting Standards Board. --- International Accounting Standards Committee.