@davidbruant Nos #règlescomptables aujourd’hui sont la suite de celles qui nous furent imposées pour gérer les dons du plan Marshall, c'est à dire celles mises au point dans les années 1930 par la Chambre de commerce des États-Unis.
Elles sont entretenues et modifiées aujourd’hui par --> l’#IASB, un groupe de lobbyistes enregistré dans l’état du Delaware, un sympathique paradis fiscal.

An interesting pipeline. Especially the IFRS 9 PIR will be interesting (not just for practitioners). #accounting #banking #iasb #ifrs

RT @IFRSFoundation@twitter.com

Read about the #IASB's priorities for the year as we look ahead to 2023.

#IFRS #IFRSaccounting

🐦🔗: https://twitter.com/IFRSFoundation/status/1617821784178294784

#accounting standards are supposed to reflect the underlying economics of firms to inform stakeholders. Yet, the literature shows that new standards have 'real effects' e.g., firms change leasing contracts or R&D intensity (in contrast to #tax rules, which are often designed to change behavior).

Gassen, Sellhorn, and Weiss (2022) show to what extent accounting standard setters (#IASB) are aware of these effects ex ante (or if they care):

https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4304647