Normalisation comptable internationale et légitimité – Commentaires sur « Normalisation comptable internationale : le retour du politique ? »

The legitimacy of the international accounting standards (IFRS) – Comments on « International accounting standardisation: is politics back? »Burlaud and Colasse (2010) have expressed very strong views by calling into question the legitimacy of the IASB in three areas : political, process and substance. After discussing their arguments, we conclude that if the IASB is not a perfect organization, and is likely to be improved by enhancing its accountability to every stakeholder, it has nevertheless a real legitimacy in the three areas discussed.