ABSTRACT
The accounting rules play a key role in the organization and
the evolution of the financing system of companies and in the evaluation of
their titles held directly or indirectly by the savers. This reality, often
occulted, was revealed in all its obviousness by the sharp debates caused by
the adoption of the IFRS since 2005. Indeed, the famous European companies will
apply new accounting standards in their group accounts, the standards IFRS,
which will have a certain impact on their accounts. These new standards IFRS
will allow investors to compare more easily the famous European companies
between them as well as with other international companies which will apply
these standards. In the immediate future, this accounting related change will
modify the perception of certain famous groups as long as their results, their
debt, their stockholders' equity can know variations related to the change of
standards.
The principal innovative effect of these standards is
consisted by a recourse increased to the "right value" in the evaluation of
many actives and passives of the company, in the sense that these elements will
be evaluated with their market value.
Another significant change is related to the principles of the
"substance predominance" and the economic reality of transactions, which
prevails in standards IFRS, compared to their legal appearance. Concretely,
this means that certain elements, that the company controls without holding the
legal property, could be accounted in the assessment.
The assessment will thus reflect more the true value of the
company, since standards IFRS are primarily intended to the investors, unlike
the French accounting, which is conceived for the use of the tax
authorities.
For this reason, we have more considered the qualitative
aspect in dealing with the interest and the presentation of this new reference
frame. This aspect then highlights the concerns and reserves of professionals
of the sector, as well as the choices operated by the IASB (highly criticized)
and the questions raised about the quality of the development process.
However, beyond the considerations of the standards contents,
institutional architecture itself triggers problem, whether it is related to
the future evolutions of the standards, to their interpretation - also with the
risk of literal readings which would make forget the principles that chaired
their creation - or of the control of their implementation. Consequently, the
transitional period could be chaotic well, and this situation could well last
beyond the year 2005.
SOMMAIRE
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REMERCIEMENTS
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RESUME
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ABSTRACT
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INDEX DES SIGLES ET ABREVIATIONS
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PANORAMA DES NORMES
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INTRODUCTION.....................................................................
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11
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Partie 1 : Contexte de la
normalisation comptable international............
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14
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1- Les enjeux de l'adoption des normes
IAS/IFRS.......................................
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14
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1-1 L'adoption des normes
IAS/IFRS...............................................................
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15
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1-2 Les entreprises concernées par le premier passage aux
normes............................
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16
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1-3 Les normes IAS/IFRS concernées par le
passage.............................................
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16
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1-4 Première applications des normes
IAS/IFRS..................................................
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17
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1-5 Les règles de passage aux
normes...............................................................
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18
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2- Le cadre
conceptuel.........................................................................
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21
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2-1
L'IASC.............................................................................................
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21
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2-1-1
Structure......................................................................................
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22
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2-1-2 L'élaboration des
normes................................................................
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23
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2-2
L'IASB.............................................................................................
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24
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2-3 LE
FASB...........................................................................................
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25
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2-4
L'AICPA...........................................................................................
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28
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2-5 LA
SEC.............................................................................................
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28
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3- La communication autour du passage aux normes
IFRS...........................
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29
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3-1 Objectif des états
financiers.....................................................................
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29
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3-2 Contraintes à respecter pour que l'information soit
pertinente et fiable...................
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31
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3-3 Lecture de l'information financière par les parties
prenantes...............................
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38
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3-3-1 Les Parties prenantes de l'information
financière...............................
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38
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3-3-2 La communication autour des
IFRS....................................................
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39
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Partie 2 : L'impact du passage aux IFRS
sur la qualité de l'information
financière : opportunité et
complexité
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43
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1- Les incidences du changement du
référentiel...........................................
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43
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1-1 Comment le passage aux IFRS est il
ressenti ?...............................................................
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43
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1-1-1 Changement coûteux mais
salvateur....................................................
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43
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1-1-2 Les dangers de la « juste
valeur »........................................................
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45
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1-2 Répercussions organisationnelles
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47
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1-2-1 Répercussions sur les
sociétés cotées en
bourse.......................................
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48
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1-2-2 Répercussions sur les
sociétés non cotées en
bourse.................................
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50
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1-3 Répercussions sur le système
financier.........................................................
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51
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2- Les IFRS vers la démocratisation ou
l'autarcie de l'information financière....
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53
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2-1 Créativité comptable, distorsions et
manipulations ..........................................
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53
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2-2-1 Problèmes engendrés par
certaines normes............................................
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54
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2-2-2 Qu'est ce qu'il en est de l'information
envers les autres parties prenantes ?.
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56
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2-2 Les IFRS nouveau langage du capitalisme
comptable.......................................
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58
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2-3 Les investisseurs au
pouvoir ?........................................................................................
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60
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2-4 La régulation financière à la
croisée des chemins.............................................
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62
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3- Exemples concrets de l'impact sur la
qualité de l'information financière........
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64
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3-1 Cas SCANIA
Maroc..............................................................................
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3-1-1 Brève présentation de SCANIA
Maroc....................................................
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64
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3-2-2 La démarche du traitement des normes 16
et 36.........................................
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67
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3-2-3 Définition des unités
génératrices de
trésorerie..........................................
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69
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3-2 Cas AIR France impact sur le compte de résultat et le
bilan................................
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75
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3-2-1 Quels sont les impacts sur le compte de
résultat ?...............................................
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76
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3-2-2 quels sont les impacts sur le
bilan ?.....................................................................
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77
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CONCLUSION.........................................................................
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78
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BIBLIOGRAPHIE.....................................................................
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80
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TABLE DES
ANNEXES.............................................................
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82
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