Une analyse du due process dans le cadre de la normalisation comptable : le cas du projet de comprehensive income par l'IASB/An analysis of due process in the accounting standard-setting process context : the case of the IASB's comprehensive income project

In order to gain political legitimacy, the IASB has established a due process, which is supposed to assure the involvement of constituencies in the international accounting standard-setting process. While the due process is crucial in the IASB's operating, it has been little investigated by researchers to date. This paper aims to understand how the IASB's due process works. We focus on the involvement of constituencies and their interactions with the IASB. The research is led from an analysis of a specific project, the revision of IAS 1, which has introduced comprehensive income disclosure. [PUB ABSTRACT]