Regulation internationale des comptes d'entreprise : comprendre les différences entre les Etats-Unis et l'Europe

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6 pages word

anglais

management organisation

exposé

publié le 14/08/2008

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niveau : expert

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Résumé

Throughout the globe, the U.S.A. has always been famous for their notion of freedom, their way of life, and their entrepreneurship, stemming back to its very origins. This is a legacy from the very first pioneer, which still affects them in nowadays either private or business life. It’s a country where from the origin you can achieve to be someone by your work and by your own. It was true for pioneers, and it remains in the heart of their economic leadership. The Silicon Valley is a perfect example with so many people who started from almost nothing and change completely nowadays life. Apple inc. is a perfect illustration of this. The two Steve changed the computer industry only with their work, their passion, and their love for the well-done work and good products. In this way, they are really like in the Fountainhead’s main character, and in line with Ayn Rand’s Philosophy as we will see further. Of course, a systematic and strict application of Rand’s principle could lead, as we will underlie, to unethical behaviors. Moreover, recent cases of fraud, as we will focus on, have lead to cast doubt on financial reporting rules and standards. Thus, the convergence movements and the adoption of new accounting standards speed up during the very last years or months.

Sommaire

The U.S. entrepreneurship according to Ayn Rand
1. Ayn Rand's philosophy: objectivism and integrity
2. Ayn Rand's economical vision
3. An undermined vision by recent activities of companies
Why is Rodgers so afraid of European accounting ' Is he justified ?
1. A brief historic of accounting standards
2. The emergence of the International Accounting Standards Board
3. A convergence movement
4. Points of tension remain between US GAAP and IASB
5. Fears of some US businessmen